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.