:|


Let's say you built a boat using Legos. The boat exists; the abstract concept of "boat" is manifest in the physical world. Now, you disassemble the "boat" so that it's just Lego pieces. The boat doesn't exist anymore, right? Okay. When you delete a file and the locations in your computer memory are written over, it's like you've just built a car from those same Lego pieces that the boat had been made of.

The analogy is not so good -- but your question is ambiguous.