Get ready to ask why you didn't think of this first. Pat Burke and Alan Jenkins are selling dirt in small plastic bags for $15. The dirt is from Ireland, and the customers are from everywhere else. Ex-pats can now have a fistful of the "auld sod" tossed on their caskets. One Manhattan lawyer paid $100,000 to be buried in it. Another man is building the only house in Massachusetts on Irish soil. There's even a rising Asian market for shamrock seeds, which come included.