Oh the ideas...
it seems that anywhere there is a fluid medium, and a difference in available energy, life will form. Just look at the cosmic stuff forming in deep-sea volcanic vents.
It is theoretically possible that a civilization could develop as a close proximity gamma-ray burst strikes a gas giant. The development would probably be around the fringes of the gamma-ray strike (if say, half the planet were struck). Such a civilization's inhabitants would have to have an incredibly high rate of metabolism, because they would only have a few seconds to a few minutes in which to build their entire civilization. So we are looking at life spans of a few nanoseconds. (Has anyone read dragon's egg?)
With that said, the prime places for life become the interiors of gas giants, Io, Venus, and the sun's corona and convection layers.
Also, consider the idea of aliens living inside Earth.
The outer core is a superheated fluid. The inner core is an even hotter lump of solids. There are tons of convection layers in the mantle. The boundary between the crust and mantle would be another prime location for civilization.
Consider extinctions and biological complexity. The surface undergoes extinctions every few hundred million years or so. Just look at how all the huge, advanced lifeforms have died out as a result. Such catastrophic events do not happen in the interior. A global temperature change of a few degrees is far less than a 1% deviation from average inside the earth. No ice ages. No global warming. No asteroid impacts. No atmospheric concentration variations.
How much control do you think they would have over magma flows and such? Remember the flood-basalt eruption at siberia in the Permian Mass Extinction? I wonder if they flooded siberia with lava so they could explore the surface. Imagine how much they would have learned between now and then. Knowing the climate of Venus, they might have already teleported to it. Or evolved from it and teleported here.
They would probably have some sort of grasping appendages for moving around through the semisolid regions of the mantle, but they would most likely resemble aquatic beings. Except resistant to heat. As for sensory organs, all they would need is a very vibration sensitive membrane. With it, they could construct a 3-D image of the Earth's interior from all the tiny ambient seismic vibrations. They could even communicate to one another using this same method. (Ambient seismics might be sentient communication)
I'm guessing some kind of dextorous squid. Or squid-like. Or at least some appendages of some kind, and the stuff to move about in a fluid (magma jets = fast movement)
Of course, space-borne beings are going to be exactly the opposite. Extreme tolerance to cold, solar winds, and high energy radiation, as well as an image-based communication system (bio-luminescent arrays and highly evolved eyes?) Of course, a species using starships would probably be extremely dextorous (smaller, lighter controls inside ships) and probably physically frail from microgravity (Unless they are REALLY advanced, they would not have developed gravity control systems; much less make them small and efficient enough for starships). In space, reptile and insect-like organisms might have an advantage: they are radiation resistant, and only planets with magnospheres can support other types of life. Some advanced insects might not even need spacesuits because of their hardened exoskeletons, but probably not without really good genetic engineering.