IBM is a big company that makes computers and other important things. "Atoms" are teeny-tiny things that make up everything around us, even things we can't see.
IBM is doing something really cool with atoms. They are using special tools to pick up single atoms and move them around so they can make tiny things called "nanostructures." It's kind of like building with really, REALLY small Legos.
This is important because nanostructures could be used to make computers even better and smaller. Plus, it's just really cool that we can manipulate something as tiny as an atom!