Most of the universe is made of nothing, that is most of the universe is made of empty space.
Now for the rest, to answer this questions, scientists have been splitting all the different kinds of things in the universe. So they take a piece of each of this things and split it in half, then split it again. They repeat until what is left is very difficult to split, and they called that very small part an atom. The different atoms that have been found have been categorized in what is called the periodic table, at the moment it seems that everything in the universe is made of one of this 118 types of atoms that you can find in the periodic table.
Some have even been able to split the atoms and found that they are made of some other particles called Quarks, Leptons, and bosons.
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