Except for phloem fibres, all other phloem cells (sieve cells, sieve tubes, companion cells, and phloem parenchyma) are living cells.
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In the phloem, sieve tube elements and companion cells are living, while fibers and sclereids (phloem sclerenchyma) are not. Sieve tube elements transport nutrients, aided by companion cells, whereas fibers provide structural support.