http://bible.org/seriespage/man-trinity-spirit-soul-body
There is an idea also that prevails largely today that man consists of only two component parts: namely, body and spirit. In the thinking of the writer this view appears to be one that might create confusion in the minds of any Christians. While soul and spirit are so closely related that it is sometimes difficult to distinguish accurately between them, there seems to be only one logical conclusion: namely, that “soul” and “spirit” are not the same. The Bible does make a distinction.
In this writer’s analysis, the soul and the spirit are different.
The soul is the emotional center of a person. It is capable of love and hate. We talk about having a “soul mate”, that person to whom we are emotionally attracted to.
The spirit is the mental, analytical part. It is that part of us which learns, discovers, thinks. We apprehend the world through our senses. The spirit is the focus of all external stimuli, where we interpret the world.
The spirit is particularly used to understand the work and teaching of the Holy Spirit.