Xylem Phloem 1. Xylem conducts water and dissolved minerals from roots to leaves and other parts. 1. Phloem conducts prepared food material from leaves to other parts of plant in dissolved form. 2. In xylem, the transport of material takes place through vessels and tracheids which are dead tissues. 2. In phloem, transport of material takes place through sieve tubes with the help of companion cells, which are living cells. 3. In xylem upward movement of water and dissolved minerals is mainly achieved by transpiration pull. It is caused due to suction created by evaporation of water molecules from the cells of a leaf. 3. In translocation, material is transferred into phloem tissue using energy from ATP. This increases the osmotic pressure that moves the material in the phloem to tissues which have less pressure