Do all mammals except whales breath with lungs?

All mammals, birds, and reptiles and most adult amphibians breathe through lungs. Most fish do not.

Some species of salamander lack lungs and breathe eaither through their skin or through gills. Mos young amphibians are aquatic and breathe through gills.

Most fish breath exclusively through gills. Some fish, called lungfish can breath through lungs, bust still primarily use their gills.