No, a human fetus does not have gills. While it is true that during early stages of development, specifically around the 3rd to 4th week of gestation, a human embryo displays structures called pharyngeal arches, which can resemble gills, these are not functional gills as seen in fish.
These pharyngeal arches are temporary structures that play a significant role in the development of the head, neck, and jaws of the fetus. Over time, these arches will evolve into various components such as the ear, throat, and other facial structures, but they do not serve the purpose of respiration like gills do in aquatic animals.
In essence, while there may be a stage in embryonic development where the fetus appears to have gill-like features, they are part of a different evolutionary context and do not function as gills.