* Elements are the simplest forms of matter. They cannot be broken down into simpler substances by chemical means. Examples include oxygen, hydrogen, carbon, and gold.

* Ice is a compound. It is formed by the chemical combination of two elements: hydrogen and oxygen. The chemical formula for ice is H₂O, which means it consists of two hydrogen atoms and one oxygen atom bonded together.

So, while ice is a naturally occurring substance, it's not an element itself. It's a compound made up of elements.