Sparks are created when there is a significant voltage difference between metals that are very close, but not touching. This is caused by the coil in a car. The high electric field pulls electrons, which are matter, from one side and brings them across to the other side. They hit molecules in the air, heating them enough to make them glow white hot for just a fraction of second. This is what you see as sparks.
Tell me, then, if an electric spark is made from matter.