The conducting tissues in plants are xylem and phloem. 'Xylem' and 'phloem' are vascular tissues which are present in plants for the 'conduction of water and minerals'.
Xylem transports sap or water to the different parts of the plant. Phloem is the tissue that transports food prepared by the leaves to all parts of the plant. The xylem and phloem transport water and food internally within the plants.
These tissues are further made up of cells which may be living as well as dead cells and also other tissues that help these conducting tissues to do their work.