If you're interested in a soil substrate, I'm using Miracle-Gro Organic Choice Potting Mix, covered with a layer of fine sand.
If you're alright with fertilizing, you can use just sand, which along with gravel is inert.
MY TANK: Planted 10g; 2 x 10W CFL; Fluval U2 internal filter; MGOCPM/black sand cap
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started April 18, 2012