Xylem is made of dead cells, while phloem is made of living cells
Phloem cells have pores in their end walls, xylem cells do not
Xylem is hollow, phloem contains cytoplasm
Xylem contains lignin, phloem does not
Xylem transports water/mineral ions, phloem transports dissolved sugars
Xylem is involved in transpiration, phloem is involved in translocation
Xylem transports in one direction, phloem transports in two directions