Step 1: Understand analogous organs.
Analogous organs are those that perform similar functions but have different origins or structures.
Step 2: Review the options.
- The wings of birds and butterflies are analogous organs as they perform the same function (flight) but are structurally different (bird wings are made of feathers, butterfly wings are made of membranes).
- The tail of dogs and cats are homologous organs as they are derived from the same structure in a common ancestor.
- The wing of a bat and the hand of man are also homologous organs as they share a common origin but have different functions.
- Therefore, the correct answer is option (A).
Step 3: Conclude.
The wings of birds and butterflies are analogous organs, making option (A) the correct answer.
Final Answer:
\[
\boxed{\text{Wings of birds and butterfly}}
\]