The division of the cytoplasm occurs after the Karyokinesis, and differs in animal cells and plant cells: 

(i) In animal cells: Towards the end of telophase, a peripheral furrow appears in the cytoplasm, precisely in the middle of the cell. The furrow deepens, and gradually reaches the centre, dividing the cell into two daughter cells. 

(ii) In plant cells: After the karyokinesis, small membrane-bound vesicles settle in the form of a row in the middle of the cytoplasm. The vesicles fuse to form a cell plate. The latter changes to middle lamella on either side, of which is the deposited material for the cell wall. 

The formation of cell wall divides the cell into two: 

Plant Cell: 

(i) No centriole present 

(ii) No aster forms 

(iii) Cell plate forms 

(iv) No furrowing of cytoplasm at cytokinesis 

(v) Occurs mainly at meristems. 

Animal Cell: 

(i) Centrioles present 

(ii) Asters form 

(iii) No cell plate forms 

(iv) Furrowing of cytoplasm at cytokinesis, 

(v) Occurs in tissues, throughout the body.