In rainbow trout, the dominant site of Na + uptake (J Na,in ) and ammonia excretion (J amm ) shifts from the skin to the gills over development. Post-hatch (PH; 7 days post-hatch) larvae utilize the yolk sac skin for physiological exchange, whereas by complete yolk sac absorption (CYA; 30 days post-hatch), the gill is the dominant site. At the gills, J Na,in and J amm occur via loose Na + /NH 4 + exchange, but this exchange has not been examined in the skin of larval trout. Based on previous work, we hypothesized that, contrary to the gill model, J Na,in by the yolk sac skin of PH trout occurs independently of J amm . Following a 12 h exposure to high environmental ammonia (HEA; 0.5 mmol l −1 NH 4 HCO 3 ; 600 µmol l −1 Na + ; pH 8), J amm by the gills of CYA trout and the yolk sac skin of PH larvae, which were isolated using divided chambers, increased significantly. However, this was coupled to an increase in J Na,in across the gills only, supporting our hypothesis. Moreover, gene expression of proteins involved in J Na,in [Na -ATPase-positive cells expressing Rhcg1 and NHE3b, but not NHE2, were identified in the yolk sac epithelium. Overall, our findings suggest that the mechanisms of J Na,in and J amm by the dominant exchange epithelium at two distinct stages of early development are fundamentally different.