Helice crassa Dana, 1851 (Grapsidae) which typically constructs burrows in compacted sediments towards high-tide limits and in semi-terrestrial areas, has the same gill formula and weight specific gill platelet number as a second mud crab, Macrophthalmus hirtipes (Jacquinot, 1853) (Ocypodidae), which burrows into waterlogged substrata below mid-tide level. Nevertheless, the gill area of Helice crassa is significantly ( P < 0.05) smaller than that of Macrophthalmus hirtipes, due to a reduction in the area of individual gill platelets, but not to a decrease in gill filament length or fewer platelets per mm of filament. Various structural adaptations ensure that when Helice crassa becomes exposed, water leaving the branchial chambers is recirculated for probable re-oxygenation, together with use in evaporative cooling and food separation by the mouthparts. Macrophthalmus hirtipes cannot maintain prolonged recirculation of branchial water when in air. These observations enable further understanding of the adaptations which allow Helice crassa to occupy high-shore and semi-terrestrial habitats, and why Macrophthalmus hirtipes is restricted to intertidal mud flats that retain surface water upon exposure.