Which animal has the best lungs?

Lungs :

1. Lungs are an important organ for the respiration process and taking oxygen inside.
2. The lungs of birds are the best among all organisms.
3. They can intake two times more oxygen in their lungs.
4. They are the most efficient breathers among all animals.
5. The capacity of their lungs is higher than other animals.
6. Hence, birds have the best lungs.