Dirt is an item in The Escapists. It is obtained through digging a square of land.

This item cannot be dropped while digging.

If the guards find dirt it is classified as evidence of digging and you'll be thrown in solitary. To dispose of it you can give it to inmates or flush it down the toilet.

You can use dirt on top of a hole or from below the hole to cover the it up (when you are inside a tunnel).