In which phylum and where are choanocytes cells found?

Explanation

### Step-by-Step Solution:

1. **Identify the Cell Type**: The question asks about choanocytes, which are specialized cells.

2. **Determine the Phylum**: Choanocytes are found in sponges. Sponges belong to the phylum **Porifera**.

3. **Location of Choanocytes**: Choanocytes are located in the **inner lining** of the sponges.

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