Answer:
Yes.
Step-by-step explanation:
Substances are made up of matter or matter are made up of tiny molecules or atoms that occur naturally or some are synthetic or man made.
All matter are made up of substances called elements and each elements have its own physical and chemical properties and cannot be broken easily by ordinary chemical reactions.
Of all the 118 elements only 92 occur naturally and 26 are man made or synthetic which are made in the laboratories.