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Top soil refers to the top layer of soil that has a mix of vegetative matter and soil in it. The thickness of this layer varies from location to location. If you cut through sod with a spade and create a hole about 12" deep, you can see where the top soil turns into sub soil, which is a denser, lighter layer of soil.

Generally, the top soil is darker because of the amount of decomposed plant matter in it - and the subsoil is lighter because it is mostly the mineral content: silt, clay, and sand.

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