The lungs are a well developed structure in the bird.  The bronchi lead into the lung and they branch into the parabronchi (not visible).  Syrinx is the voice mechanism and is at the joining of the trachea and the bronchi.
 
 
 

    The respiratory system consists of numerous air sacs.  These are the interclavicular air sacs.  This picture shows them reflected but they would normally lay down over the trachea near the lungs.
 
 
 

    This picture shows the positioning of the cervical air sac.  It lies just dorsal to the trachea on the anterior portion of the lungs. Other air sacs exist but we were unsuccessful in locating them.