Comets originate from the icy outer regions of the solar system like the Kuiper Belt and Oort Cloud. When gravitational forces perturb comets from their orbits, they fall toward the sun. As comets approach the sun, their icy material sublimates and forms an atmosphere around the solid nucleus and two distinct tails - an ion tail pointing directly away from the sun, and a dust tail lagging behind the comet's trajectory. The most famous comet is Halley's Comet, which returns every 76 years.