Dirt

Dirt is one of the common subsurface blocks that can be found in the Overworld. It makes up the majority of the top layer blocks, along with grass, mycelium, snow, and stone. You can also find it underground in small deposits at all altitudes.

A block of dirt (via screenshot)

Where can you find dirt?

Dirt can be found at any altitude, and comprises the majority of the upper terrain layers in most biomes. Dirt is also generated in villages as part of individual structures such as farms. You can pick up dirt blocks by breaking them with any tool, but the shovel is the quickest. You can turn farmland into dirt by jumping on top of it or by placing a solid block on it.

Dirt found underground (via screenshot)

What is the use of dirt blocks?

Dirt blocks are mostly used as building blocks and in farming, since they just have only one crafting recipe. Dirt has the ability to grow saplings, sugar cane, mushrooms, sweet berries, and bamboo. With the help of a hoe you can turn dirt into farmland, allowing you to farm crops such as wheat, potatoes, carrots, etc.

Dirt turned into farmland (via screenshot)

Conclusion

Dirt is an important and quite useful block for farming and building. Most players will use dirt to grow renewable crops such as wheat. Wet dirt can also be turned into clay after drying them out by placing them on top of a drip stone.