Light is one form of electromagnetic energy. It is made of photons that travel in waves away from the source that produces it. It is not considered to be a form of matter. Some say that energy and matter are two states of the same thing. Matter, however has mass and gravity, while energy does not. It is known that matter can be converted to energy, but thus far, (to my knowledge), no one has been able to convert energy to matter, and such a process has never been observed.
Light is an extremely high energy form of matter. Visible light is electro magnetic radiation which makes it visible to the human eye. The speed of light is said to be approximately 186,282 miles per second.