Cockroaches breathethrough a system of tubes attached to their spiracles. Spiracles are small valves along acockroach'sbody that allows air into the trachea, much like gillsdofor a fish. This system of tubes is called the tracheae; thuscockroachesare not dependent upon a windpipe and mouth tobreathe

2)Cockroaches do not have lungs like humans and other mammals do. Cockroaches breathe through a system of tubes attached to their spiracles. Spiracles are small valves along a cockroach’s body that allows air into the trachea, much like gills do for a fish. This system of tubes is called the tracheae; thus cockroaches are not dependent upon a windpipe and mouth to breathe. The valves open to dispense when Co2 levels raise to a high enough level and allow for O2 to be let in. The tracheal system then brings the oxygen directly to the cells instead of filtering through lungs like we as humans do. This is why a cockroach can in fact breathe without its head.