Good, healthy soil is basically organic humus mixed with nutrients, microbes and trace elements. Humus is the end result of compost, the naturally-occurring breakdown of dead organic matter. This organic matter, such as leaves, grass, fruit, bark, droppings, insects and animals, is broken down by the naturally-occurring microbes and good bacteria in the soil. Earthworms and insects help break down this material, too. The forest floor is a great example of pure humus, as the ground will have a slightly spongy feel to it. Away from forests, soil is mixed with sand, clay and rocks to create the type of soil we are all more familiar with.