Who converts the various compounds of nitrogen present in dead animals and plants back into nitrites and nitrates ?

Explanation

**Step-by-Step Solution:**

1. **Understanding the Question**: The question asks which organisms are responsible for converting nitrogen compounds found in dead animals and plants back into nitrites and nitrates.

2. **Identifying the Organisms**: The organisms that perform this conversion are known as decomposers.

3. **Role of Decomposers**: Decomposers, which include fungi and bacteria, feed on the dead remains of plants and animals.

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