Soul of the Matter, a millionaire and grade I winner who started his stud career in Japan, sired his first reported U.S. foal Jan. 30. The newborn colt, bred by Ernest Auerbach, is out of the winning Paster's Caper mare Paster's Dutchess.Soul of the Matter (Private Terms--Soul Light, by T. V. Commercial) won the Super Derby (gr. I) and ran second to Cigar in the inaugural Dubai World Cup. He stands at Auerbach's E.A. Ranches near Santa Ysabel, Calif. His 2005 fee is $4,000.