A comet is an icy, small Solar System body that, when passing close to the Sun, warms and begins to release gases, a process that is called outgassing. This produces a visible atmosphere or coma, and sometimes also a tail. These phenomena are due to the effects of solar radiation and the solar wind acting upon the comet's nucleus. Comets are distinguished from asteroids by the presence of an extended, gravitationally unbound atmosphere surrounding their central nucleus. 

Our Solar System

The Solar System is the gravitationally bound system of the Sun and the objects that orbit it, either directly or indirectly. Of the objects that orbit the Sun directly, the largest are the eight planets, with the remainder being smaller objects, the dwarf planets, and small Solar System bodies. Of the objects that orbit the Sun indirectly—the natural satellites—two are larger than the smallest planet, Mercury.