A. Sieve cells are present in gymnosperms and pteridophytes and absent in angiosperms.
B. Tracheids are present in angiosperms, gymnosperms and pteridophytes.
C. Sieve tubes are present in angiosperms and absent in gymnosperms and pteridophytes.
D. Vessels are present in angiosperms and absent in gymnosperms and pteridophytes.
So, the correct option is 'Sieve cells'.