Comets are small, icy bodies that orbit the sun. They are made up of a solid nucleus (ice, gas, and dust), a gaseous coma surrounding the nucleus, and extremely long tails (both dust and gas tails).
Comets have very eccentric orbits. As comets go around the Sun, the tail always faces away from the sun due to pressure from the solar wind. The dust tail is only visible when the comet is relatively near the Sun.