The E horizon, also known as the eluviation horizon, is a layer of soil found beneath the O (organic) and A (topsoil) horizons. It is characterized by the leaching or removal of minerals and nutrients, resulting in a lighter color compared to the layers above. This process occurs due to water movement, which washes away materials like clay, iron, and organic matter. Typically found in forested or temperate regions, the E horizon plays a crucial role in soil formation and fertility. It contributes to the overall soil profile, influencing the characteristics of the underlying B horizon, where materials accumulate.