Xylem cells are non-living cells that are part of a plant's vascular or conducting tissue. Xylem transports water from the roots upward through the plant, along with nutrients. Xylem is found in vascular bundles, that can be arranged in a circular fashion or a scattered fashion in woody and non-woody parts of plants with wood. The veins found in leaves, stems and roots which are interconnected contain xylem. Phloem, also part of the vascular tissue, conducts nutrients to parts of the plant where needed, particularly sugar produced by photosynthesis. Phloem cells are living and transport sap from the leaves, to roots or to storage areas in a plant such as a bulb. Phloem sap moves from sugar sources to sugar sinks due to turgor pressure gradient. CCredit: Enotes.com internet source!