The wood consists ofatoms whereas as a tree it consists of cells. How does this transformation occur?
Tree is composed of cells and cells are themselves composed of atoms.
A cell basically contains many cell organells like mitochondria, golgi apparatus, lysosomes, endoplasmic reticulum, nucleus etc distributed in the cytoplasm, which is a jelly-like substance present between the cell membrane and the nucleus. Thus, the cell is composed of matter, and we know that atoms are the building blocks of matter.
So we can say that both wood and tree are composed of atoms.