Final answer:
In xylem tissue, the two conducting cell types responsible for water transport are tracheids and vessel elements, which are dead at maturity and have specialized structures for water passage.
Step-by-step explanation:
The two types of conducting cells found in the xylem are vessel elements and tracheids. Both vessel elements and tracheids are crucial for the transport of water within the plant and are dead at maturity. Tracheids are characterized by their thick secondary cell walls that are lignified, allowing water to move through pits where secondary walls are absent. On the other hand, vessel elements have thinner walls and are connected to each other via perforation plates at their end walls, enabling water to move efficiently up the plant.