This study was designed to precisely clarify the peculiarity of the gills and accessory respiratory organs of Clarias gariepinus aimed to find the structural correlations concerning the respiratory area microstructure, mucocyte distribution, and vasculature attribution. Basically, Clarias gariepinus have a main and accessory respiratory organ. The main one consists of equilateral triangle gill masses of five pair’s gill arches and the accessory one consists of the dendritic organs, Suprabranchial membrane, and the gill fans. The arterio-arterial circulation appeared as extensive vasculature network of afferent and efferent branchial arteries. Histologically, there were matching in the respiratory areas and the covering stratified epithelium with mucocyte at all parts of the respiratory system except at the gill lamellae. The epithelial covering thickness was highest at the gill rakers (106.03±1.94) and lowest at the gill lamellae (14.90±1.10) while mucocyte numbers were highest at the rakers (99.66±2.90) and fewest at the filament (12.83±1.51) .