They contain naked seeds.
They contain a protected seed within a flower.
They need water for the sperm to swim to the egg.
They do not have a vascular system.
Moss roots grow vertically as well as horizontally. Fern roots only grow horizontally.
Moss has vascular tissue (xylem and phloem) whereas ferns do not.
Ferns have vascular tissue (xylem and phloem) whereas moss does not.
There is no difference between the two- they are actually synonyms.