Yes, consciousness and matter are basically the same thing in different states. They are electromagnetic fields of energy. The field or wave can turn into a particle. This is like ice turning into water.
Max Tegmark of MIT
Click on the “Max Tegmark of MIT” button below to see current official confirmation from the scientific community that matter is a state of consciousness.
WILLIAM EASTWOOD C=Ef=M
EN’s Course is dedicated to Max Tegmark
The cover image on the EN course is of Massachusetts Institute of Technology (MIT), which is often ranked among the world’s top five universities.
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Einstein

— Albert Einstein
Origins of the new paradigm
In his 1924 Ph.D. thesis and groundbreaking contributions to quantum theory, Nobel Prize winner, Louis de Broglie postulated the wave nature of electrons and suggested that all matter has wave properties. This concept is known as wave–particle duality, and forms a central part of the theory of quantum mechanics.
De Broglie’s wave–particle duality is extended to all particles and the laws of nature.
By reversing his statement that “all matter has wave properties,” to “all waves have matter properties,” the most basic and most advanced science tells us that the wave forms matter. The next logical question is “what is the wave?”
What is a wave?
A wave or a photon are an excitation of an electromagnetic field.
If you ask a scientist what an electromagnetic field is, they will say “it is a fundamental entity, it’s not made of anything else, it just is what it is.”
Science Does Not Know What Fields Are
In other words, scientists do not know what it is. Scientists do not know what the unitary substance that forms everything in the universe is!
I will tell you what it is: It is consciousness. The electromagnetic field that forms everything is consciousness. Particles, in the conventional sense, do not really exist. Particles are consciousness.
Science Does Not Know What Fields Are
Individual scientists do know the facts

Max Planck, Nobel Prize Winning father of quantum mechanics.
“I regard matter as derivative from consciousness.”
― Max Planck (Quote from The Observer, 1/25/1931)
CONSCIOUS EVOLUTION 3 Steps to Your Mastery!