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.
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.
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.