Phloem is a type of tissue found in plants. Along with xylem, phloem makes up the transport system within plants. Phloem and xylem are completely separate within the transport system. Both tissues are found throughout plants and each carries different substances to and from different parts of the plant. Phloem is used to transport dissolved substances, sap, around the plant, while xylem transports water. In the picture above, the tree bark would be considered a phloem because of its ability to transport water.