http://forums.anandtech.com/showthread.php?t=2476308
My reply was a parody of replies in that thread. But, I quoted the post that had the answer to the OP's question, so that people would know better than to think I was serious.
However, it is also possible that some 4th grader, somewhere, will ask the same question to Google or some other search engine, find this thread, and for his class presentation, inform all the other 4th graders that dolphins and whales have gills that they use to breath while they're sleeping.