Particle creation has been considered as a possible justification for theaccelerated expansion of the universe, obeying the second law ofthermodynamics, together with the possible existence of Dark Energy. This paperintroduces the possibility that the destruction of baryonic and/or dark matterparticles also verifies the second law of thermodynamics thanks to a particleexchange with dark energy. General equations for the variation of the number ofparticles in accelerated universes have been obtained. Finally, a new model ofthe universe has been developed which predicts dark energy properties as wellas particle exchange processes between dark energy and baryonic and/or darkmatter.
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