Garden soil is a combination of LOAM and DIRT, which are both essential components for healthy plant growth. LOAM is a type of soil that is made up of clay, silt, and sand particles, and is known for its ability to hold moisture and nutrients. DIRT, on the other hand, is a more general term for soil that is composed of organic matter, minerals, and other materials. Together, LOAM and DIRT form garden soil, which is an ideal medium for growing plants.