SubsoilSubsoil is the layer of soil under the topsoil on the surface of the ground. Like topsoil, it is composed of a variable mixture of small particles such as sand, silt and clay, but with a much lower percentage of organic matter and humus, and it has a small amount of rocks which are smaller mixed with it. The subsoil is also called B Horizon. Whereas the topsoil (alternatively called the A horizon) tends to be the site containing the greatest physical, chemical, and biological activity, the subsoil (or the B horizon) is the region of deposition where you can find iron oxide, clay particles, and small amounts of organic material reaching from the A horizon.