The Sun is a huge, glowing sphere of hot gas. Most of this gas is hydrogen (about 70%) and helium (about 28%). Carbon, nitrogen and oxygen make up 1.5% and the other 0.5% is made up of small amounts of many other elements such as neon, iron, silicon, magnesium and sulfur.he Sun is a huge, glowing sphere of hot gas. Most of this gas is hydrogen (about 70%) and helium (about 28%). Carbon, nitrogen and oxygen make up 1.5% and the other 0.5% is made up of small amounts of many other elements such as neon, iron, silicon, magnesium and sulfur.