Elements are the basic building block of a matter and cannot be break down into simpler substances by chemical reactions while Compounds are formed when atoms of two or more different elements combine chemically.

An element is a pure substance that cannot be broken down into simpler substances by ordinary chemical means. It consists of only one type of atom. A compound, on the other hand, is a substance made up of two or more elements chemically combined in a fixed ratio. For example, water (H₂O) is a compound made up of hydrogen and oxygen atoms.