Sieve Cells

1. Found in gymnosperms and pteridophytes.

2. Not associated with companion cells.

3. Sieve areas without sieve plates.

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4. Long, elongated cells with tapering end walls.

Sieve Tubes

1. Found in angiosperms.

2. Associated with companion cells.

ADVERTISEMENTS:

3. Sieve areas with sieve plates.

4. Shorter but wider cells placed one above the other and connected at the end walls by sieve pores.