Soil, the outermost part of our planet, is made of various organic matter. This includes minerals, nutrients, and both living and dead organisms.
1 Additional Answer
Soil is made of organic matter, water, air and mineral matter. This means it is mostly tiny bits of stuff that used to be or still is alive, rock bits, water and air. You can find more information here: http://www.epa.gov/gmpo/edresources/soil.html