Background: The lungs are the key organs of the respiratory system, whose most basic function is to facilitate gas exchange from the environment into the bloodstream. Oxygen gets transported through the alveoli into the capillary network, and there arterial system, ultimately perfuses tissue. Lungs have an anterior, posterior, and inferior border, and it has medial, costal, and diaphragmatic surfaces. The oblique and horizontal fissures of the right lung separate it into superior, middle, and inferior lobes. The oblique fissure of the left lung, which runs superiorly and inferiorly from the costal to the medial pulmonary surfaces, divides it into superior and inferior lobes. Objective: The objective of the study is to correlate the various parameters of the lung such as length of the lung at the anterior border, length of the lungs at the posterior border, and the base circumference of fetal lungs with the gestational age (GA) of the fetus. Methods: This study was conducted on 30 human fetuses (13 females and 17 males) formalin-fixed with the gestational age ranging from 13 to 30 weeks in the Department of Anatomy D Y Patil medical college in the collaboration with OBGY Department of D Y Patil Hospital, Nerul Navi Mumbai. The study was carried out for a period of two and a half years (from July 2022 to June 2023). Results: To ensure no data entry error, the data were organized in an Excel spreadsheet. In this study, the GA of the fetuses are ranging from 13 to 30 weeks. All the received fetuses were divided into 4 Groups, Group A (13-16 weeks), Group B (17-20 weeks), Group C (21-24 weeks), and Group D (25- 30 weeks). Conclusion: Length of the lung at anterior border, length of the lung at posterior border and base circumference of the fetal lung do not demonstrate any sex differences with respect to parameters.