White spots on the gills? When I see "white spot" I think of ich, but I do not think ich is seen on the gills. I think we need a real name, or a picture. And what are you treating with? Can you give us some details about your tank, too? Size, filtration level, how long has it been set up, how many fish in the tank, how often (and how big) are your water changes, recent water test results, etc.