While some seabirds, like albatrosses and petrels, have a salt gland that helps them excrete excess salt from their bodies, penguins do not.
Penguins get their freshwater needs from:
* Eating fish and krill: These marine animals contain a significant amount of water.
* Melting snow and ice: Some penguins live in areas where they can access freshwater by melting snow and ice.
* Drinking rainwater: They can also drink rainwater when it is available.
Therefore, penguins don't need a special gland to convert seawater. They are well-adapted to their environment and have evolved other ways to get their necessary hydration.