North Country public radio has a audio file on the Eastern Red Spotted Newt, Notophthalmus viridescens viridescens, a common newt found in the Eastern United States, explaining the different life stages the newt goes through in a lifetime. The audio does a good job of explaining the basics and talking a little about the toxicity of the newt. I have question in regards to the audio explaining that the newts have gills when emerging from the egg. I will have to check on that...

I've finally checked on whether gills are present in the larval stage. Wikipedia states that the Red-Spotted Newt "larva possesses gills and does not leave the pond environment where it was hatched. Larvae are brown-green in color, and shed their gills when they transform into the terrestrial red eft" so indeed the newt does have gills in the larval stage.