he cannot breathe as he is immersed in amniotic fluid. his lungs will not inflate until after delivery.
Week 32: Baby practices breathing
Thirty-two weeks into your pregnancy, or 30 weeks after conception, your baby's toenails are visible.
Although your baby's lungs aren't fully formed, he or she practices
breathing. Your baby's body begins absorbing vital minerals, such as
iron and calcium from the intestinal tract. The layer of soft, downy
hair that has covered your baby's skin for the past few months — known
as lanugo — starts to fall off this week.
By now your baby might be 11 inches (280 millimeters) long from crown to rump and weigh 3 3/4 pounds (1,700 grams).
From the Mayo Clinic