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Which Layer in a Soil Profile Contains the Most Organic Matter?

Soil is made up of broken and decomposing rocks, minerals and organic matter. Each layer contains different sediments and is separated into different horizons, which have distinct changes in composition. The deeper soil layers consist mostly of rock, while the layers closer to the top are mostly organic matter.
  1. Organic Matter Layer

    • The layer with the most organic matter is called the O horizon. This is the top of the soil profile's vertical column. It is the most fertile layer in the soil profile.

    Composition

    • The O horizon contains fresh layers of plant material, which is broken down into natural compost. In the forest, this matter is called humus and is full of tree leaves. Grubs and worms assist in the decomposition of this layer.

    Location

    • The O horizon is found just under the grass. This is the decomposing matter, which appears dark and moist. It smells very earthy and is the basis for plant growth.