it depends on your setup & how your plant are doing.
http://www.aquaticplantcentral.com/forumapc/el-natural/I am always one to use what is available to me in the local waters for my tanks, and using soil under a medium sized layer of sand has always worked well for me.
I'm assuming you're talking about soil from the flower bed or the like? Or actually bags of topsoil from a garden store?