No, two different elements cannot be composed of exactly the same number and type of atoms. The fundamental property that distinguishes elements from each other is their atomic number, which corresponds to the number of protons in the nucleus of an atom of that element. Since each element has a unique atomic number, it means that the number of protons in the atoms of different elements will always be different.
For example, hydrogen (H) has an atomic number of 1, meaning it has one proton in its nucleus. Oxygen (O), on the other hand, has an atomic number of 8, indicating it has eight protons in its nucleus. Therefore, no matter how many atoms of each element you consider, the number of protons will differ, and thus they cannot be composed of the exact same type and number of atoms.