• Made up of sieve tube cell and companion cells
• Sieve tube cell only have degenerate protoplasm and a thin layer of cytoplasm, no organelles
• Porous walls between sieve tube cell called sieve plates
• Companion cells closely associated with sieve tube elements and contain organelles
• Companion cells have many mitochondria
• Companion cells located beside sieve tube cells providing energy for transport of food (sucrose and amino acids) from the leaves/storage organs to the rest of the plant, known as translocation