Perhaps you mean: Does sugar have more atoms than water?
In a certain fixed mass of sugar/water, there will be more molecules of water than of sugar since the molecular mass of sugar is higher than that of water. We follow the rule of Mass = Number of moles of a substance * Molecular mass of the substance.
We rearrange this to form Number of moles = Mass / Molecular mass
Therefore, since the molecular mass of sugar is higher, the number of moles of sugar in a fixed mass of sugar is lower. The number of moles of sugar is directly proportional to the number of molecules of sugar, since we follow Avogadro's Law:
1 mole = 6 * 10^23 molecules (constant value)
However, if you meant to ask if sugar had more atoms than water, the answer is yes, it does. Sugar (presumably glucose) has the chemical formula of C6H12O6 and thus has 24 C, H and O atoms altogether. Water, with the formula H2O, has 3 atoms of H and O altogether.
I hope this was helpful! :)