This is what we found on Wikipedia regarding the Beak:

The beak, bill, or rostrum is an external anatomical structure found mostly in birds, but also in turtles, non-avian dinosaurs and a few mammals. A beak is used for pecking, grasping, and holding (in probing for food, eating, manipulating and carrying objects, killing prey, or fighting), preening, courtship, and feeding young. The terms beak and rostrum are also used to refer to a similar mouth part in some ornithischians, pterosaurs, cetaceans, dicynodonts, rhynchosaurs, anuran tadpoles, monotremes (i.e. echidnas and platypuses, which have a bill-like structure), sirens, pufferfish, billfishes, and cephalopods.

Although beaks vary significantly in size, shape, color and texture, they share a similar underlying structure. Two bony projections–the upper and lower mandibles–are covered with a thin keratinized layer of epidermis known as the rhamphotheca. In most species, two holes called nares lead to the respiratory system.