Let me start off by saying, this topic is extremely advanced, so when I explain things, I'm explaining them in a very simplified manner. But let's go through your questions and answer them one by one.
> "virtual particles pop in and out of existence---does it means its creation and destruction of energy ?"
Short answer: yes. The answerer named "Who" is incorrect to state that a virtual particle " 'borrows' energy so that it can be created, exists for a short period, then disappears giving the energy 'back' ". Virtual particles have their own energy which is created out of nothing. It is not taken from some other source of energy. Before you start shouting about conservation of energy, let me explain what is going on.
If you didn't know, there is something called the Uncertainty Principle. Amongst other things, it states that the uncertainty in the energy of a particle, multiplied by the uncertainty of the energy at a given time must always be greater than or equal to a specific, positive value. In simpler terms, I mean that the energy of EVERYTHING has the ability to vary back and forth very very slightly. This is an inherent property of everything. Macroscopic objects, like you or me, however fluctuate so minutely that it is not detectable. This fluctuation of energy only has a meaningful result when you look at single particles. If you have a random spot in spacetime, it generally has zero energy, but that zero energy can fluctuation and occasionally can suddenly result in positive energy - in other words, the creation of a "virtual" particle. This energy came out of nothing. However, it is constrained by the Uncertainty Principle, which states that the larger the fluctuation, the smaller amount of time the fluctuation has to exist. Only energy fluctuations which become particles are small enough to exist for any appreciable amount of time. So yes, the conservation of energy law is violated in that energy does come from nothing, but this violation is allowed because it is constrained to exist for a very short amount of time.
However - a virtual particle can actually steal energy from something else and this break away from its constraints by the Uncertainty Principle. When it does this, it no longer has to vanish and can continue to exist for an indefinite amount of time with the energy it stole. Such events happen, for example, with Hawking Radiation.
> "what exact difference is between a real and virtual particle?"
In truth, there is no difference. Both are real particles that actually exist and they can both perform the exact same tasks and have nearly the exact same properties. The only difference is that the virtual particles are constrained to exist for a very short amount of time and after that time is up, they must vanish away and their energy destroyed.
> "if all real or matter particles can be turned into virtual particles?"
I'm not really sure what you mean by this question. Real particles cannot be turned into virtual particles, however virtual particles can become real.