Which animals can't breathe under the water?

Anything that is a species of fish (sharks, tuna, stingrays, etc.) can breathe underwater because they have gills. Also, amphibians such as frogs, toads, salamanders, newts, and caecilians are cold blooded. Amphibians are animals that can live on land as well as live underwater. They have different cells which allow them to do so.