Answer:
Technically, yes.
Step-by-step explanation:
Depends on your point of view.
NOTE: This excludes light, and photonic interaction. That technically doesn't make up anything, because it has no mass.
Matter is anything that has mass and takes up space. Due to E=MC*2, energy and mass are relative, even though a small amount of mass, has a large amount of energy. So let’s backtrack. Matter is anything. Matter is energy. Matter is nothing? What about in an atom. Or in the vacuum of space? In an atom, between the nucleus, and the electron cloud, there is empty space. In the vacuum of space, most people think there is nothing. Just emptiness, until the next star, or the next planet. That is 100% wrong. I guess they are either thinking too hard or not enough. The vacuum of space actually has energy. Just a small amount of it. It takes up space, that check’s off. It has mass (excluding photons), that check’s off. And yes, it has energy. SO, since energy and matter are interchangeable, everything is made of energy, even though not everything is made of matter. Certain types of energy, sound, heat, light, are not made of energy. Does that mean that photons are not made of Matter? Well, sort of. They have no mass, so technically not, but they do have space and exert a force, which is also mysterious. So, I hope this confused you a little bit, with matter being energy, but not energy being matter. Here is something to spark the imagination: Is fire a solid, a liquid, or a gas
i hope this helps :)