Atoms are fundamental units of matter composed of protons, neutrons, and electrons, but they are not made of sound waves. While electrons exhibit wave-like behavior, particularly as standing waves, this does not equate to atoms being composed of sound waves. The discussion highlights a common misconception about the relationship between atomic structure and sound. Clarifying the distinction between atomic particles and wave behavior is crucial in understanding the science behind matter. The argument emphasizes the importance of accurate scientific interpretation in discussions involving science and religion.