The Dipnoi 

The view of the Dipnoi being the closest relatives of tetrapods went in and out of fashion, but it never gained the same support that the Crossopterygians did.

One argument made against the Dipnoi had to do with the type of deposits the fossils were found in.

All early amphibian fossils are found in freshwater deposits.  In the Devonian, Dipnoi remains are found exclusively in marine rocks while Rhipidistian Crossopterygians are found primarily in freshwater deposits.

   Living Dipnoi species Protopterus annectus
Source site:   Oregon Zoo

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