Internal specialized conducting tissues, if present, are restricted to the
gametophytic generation in liverworts while they may occur in both generati
ons in mosses. Conducting tissues are unknown in the anthocerotes. Water-co
nducting cells (WCCs) with walls perforated by plasmodesma-derived pores oc
cur in the Calobryales and Pallaviciniaceae (Metzgeriales) among liverworts
and in Takakia among mosses. Imperforate WCCs (hydroids) are present in br
yoid mosses. A polarized cytoplasmic organization and a distinctive axial s
ystem of microtubules is present in the highly specialized food-conducting
cells of polytrichaceous mosses (leptoids) and in less specialized parenchy
ma cells of the leafy stem and seta in other mosses including Sphagnum. A s
imilar organization, suggested to reflect specialization in long-distance s
ymplasmic transport of nutrients, also occurs in other parts of the plant i
n mosses, including rhizoids and caulonemata, and may be observed in thallu
s parenchyma cells of liverworts. Perforate WCCs in the Calobryales, Metzge
riales and Takakia, and hydroids in bryoid mosses, probably evoked independ
ently. Because of fundamental differences in developmental design, homology
of any of these cells with tracheids is highly unlikely. Likewise, putativ
e food-conducting of bryophytes present highly distinctive characteristics
and cannot be considered homologous with the sieve cells of tracheophytes.