Best Foods For Healthy Lungs Lungs are two spongy organs present on either side of the chest and it is one of the essential parts of the body. Lungs have hundreds and thousands of branching tubes that end in alveoli also known as tiny air sacs. We have almost three hundred million alveoli present in the lungs which are almost equal to the surface area of the tennis court and helps in keeping the respiratory demand regular. The membrane covering