be made of ～ 「～で出来ている（作られる）」（材料）
This box is made of wood.
Peper is made from wood.
be made from ～ 「～から出来ている（作られる）」（原料）
Cheese is made from milk.
Milk is made into butter.
be made into ～ 「～へと作られる（作り変えられる）」(変化)
That bag is made in Italy.
This camera is make by Canon.