The salt gland is an organ for excreting excess salts. It is found in the cartilaginous fishes subclass elasmobranchii, seabirds, and some reptiles. Salt glands can be found in the rectum of sharks. Birds and reptiles have salt glands located in or on the skull, usually in the eyes, nose, or mouth. These glands are lobed containing many secretory tubules which radiate outward from the excretory canal at the center. Secretory tubules are lined with a single layer of epithelial cells. The diameter and length of these glands vary depending on the salt uptake of the species.

Penguins are a group of aquatic flightless birds from the family Spheniscidae of the order Sphenisciformes. They live almost exclusively in the Southern Hemisphere: only one species, the Galápagos penguin, is found north of the Equator. Highly adapted for life in the ocean water, penguins have countershaded dark and white plumage and flippers for swimming. Most penguins feed on krill, fish, squid and other forms of sea life which they catch with their bills and swallow whole while swimming. A penguin has a spiny tongue and powerful jaws to grip slippery prey.