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1. The gametophytic plant body may be thallose or foliose in Mosses

The gametophytic plant body in liverworts can be prostrate, branched filamentous, thalloid protenema or leafy erect gametophyte in Liverworts

2. On the ventral surface of the thallus unicellular rhizoids and simple multicellular scales are present in Mosses.

Rhizoids are multicellular branched with oblique septa in Liverworts.

3. Sex organs are present on the dorsal surface of the thallus and develop from superficial cells in Mosses.

Sex organs develop from the superficial cells from the tip of the leafy gametophyte in Liverworts.

4. Elaters are generally present in Mosses but absent in Riccia.

Elaters are absent in Liverworts.

5. Stomata and chlorophyll are absent in the wall of the capsule of the Sporophyte in Mosses

Stomata and chlorophyll are present for gaseous exchange in the sporophyte in Liverworts.

6. Dehiscence of the capsule is irregular in Mosses.

Dehiscence of the capsule is regular in liverworts.

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