Behind the flap of skin that covers them, it is also above the heart.
perch have gills and is consider to be in the fish family.
No, they have gills to extract oxygen from water. and since they do that i do believe that they stay on the bottom or reef of the ocean or wherever they live!
Gills
There are three species of the perch: Percaflavescens (Yellow perch), Perca fluviatilis(European perch) and Perca schrenkii (Balkhash perch).
There are two gills located on each side of a perch. The Opercula is the covering that protect the gills.
Blood travels to the gills first in a perch because the gills are the site of oxygen exchange, where oxygen is absorbed from the water and carbon dioxide is released. This ensures that oxygenated blood is distributed to the rest of the body for cellular respiration, supporting the perch's metabolic needs.
The operculum in a perch is a bony flap covering and protecting the gills located on each side of the fish's head. It is part of the fish's respiratory system, helping to regulate the flow of water over the gills for oxygen intake.
It helps the gills facilitate osmotic pressures via ducts and membranous sacs
scales,gills
the gill operculum covers and protects the gills.
operculum