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Organic matter is matter that has come from a once-living organism (i.e., plants and animals), is capable of decay or the product of decay, or is composed of organic compounds. Once it has decayed to the point at which it is no longer recognizable it is called soil organic matter. When the organic matter has broken down into a stable substance that resists further decomposition it is called humus. Soil organic matter comprises all of the organic matter in the soil, exclusive of the material that has not
Organic matter (OM) is material that has come from a once-living organism (i.e., plants and animals), is capable of decay or the product of decay, or is composed of carbon containing compounds. Once it has decayed to the point at which it is no longer recognizable it is called soil organic matter. When the organic matter has broken down into a stable substance that resists further decomposition it is called humus. Soil organic matter comprises all of the organic matter in the soil, exclusive of the material that has not yet decayed (i.e., surface litter).  
yet decayed (i.e., surface litter).  
It can be divided into three general pools:  
It can be divided into three general pools:  
#living biomass of micro-organisms,  
#living biomass of micro-organisms,  

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