It depends on what you mean by destroyed. You can boil water, which is a liquid, and technically it is "destroyed" and no longer a liquid. However, the liquid water just moved from being a liquid to a gas.
Atoms can be changed, like by putting a lot of energy into it and breaking it down into protons and other smaller particles. However, you can never completely destroy it. It will always exist in some form.
In general nothing in this world can be destroyed or created. You can only change it.
