A destroying apparatus aims to destroy electronic elements with magnetic substance. The destroying apparatus includes a conveying unit and a destroying unit. The conveying unit includes a collection plane to hold a plurality of electronic elements, at least one picking arm spinning against the collection plane to form a conveying path, a barrier portion connecting to the collection plane to block the electronic elements on the conveying path, and a release passage corresponding to the barrier portion to allow the electronic elements to escape the conveying path. The picking arm includes a magnetic attraction portion to attract the magnetic substance on the conveying path. The destroying unit is located correspondingly to the release passage and includes a plurality of cutting elements and a cutting path between the cutting elements to communicate with the release passage.