The earliest tracheophytes lacked
Earliest tracheophytes like Rhynia gwynne-vaughanii and Cooksonia pertoni exhibited extremely simple sporophyte architecture reflecting transitional morphology. They possessed naked, dichotomously branched photosynthetic axes with thin cuticle, stomata, terminal sporangia and rhizoids for anchorage, but lacked true roots for absorption and leaves for expanded photosynthetic surface. Vascular strand was simple haplostelic protostele of annular tracheids. Roots with root caps and megaphyllous or microphyllous leaves evolved later via modification of branch systems through overtopping, planation,
Ref: Gifford & Foster Morphology of Vascular Plants; NCERT Class 11 Ch 3; Paleobotany Early tracheophytes