for instance , a drawing contains 2 sheets, If we are creating a Bill of material (BOM) in the first sheet is it possible to create the balloons for thatBOM in the second sheet of a drawing which contains the same drawing as the first sheet. if possible explain how??
Sure it's possible. Just make your first sheet with your BOM-template, and with the same model active you create a new sheet with a regular (non-BOM) template. Put one or more views on the second sheet and click 'Create balloons - All'.
Without any balloons on any other sheet it will be easy. If you want, you can spread them over multiple sheets, but then you'll best place them 'By component'.