Question

Why do mushrooms have gills

Answer 1

The gills are used by the mushrooms as a means of spore dispersal, and are important for species identification.
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Answer 2

A lamella, or gill, is a papery hymenophore rib under the cap of some mushroomspecies, most often but not always agarics. The gills are used by the mushroomsas a means of spore dispersal, and are important for species identification. ... Additionally, gills can have distinctive microscopic or macroscopic features.