As nouns the difference between wills and gills
is that wills is plural of Will|lang=en while gills is plural of lang=en.
As a proper noun Wills
is a patronymic surname "son of Will".
As a verb wills
is third-person singular of will.
wills
English
Proper noun
(
en proper noun)
A patronymic surname "son of Will".
transferred from the surname, or a diminutive of William.
Noun
(head)
gills
English
Noun
(head)