SPERM OCCURS IN PLANTS. “Motile sperm are also produced by many protists and the gametophytes of bryophytes, ferns and some gymnosperms such as cycads and ginkgo. The sperm cells are the only flagellated cells in the life cycle of these plants. In many ferns and lycophytes, they are multi-flagellated.”
http://en.wikipedia.org/wiki/Sperm