My two cents, but I do want to highlight the fact that you CANNOT create matter, nor destroy it....
HowStuffWorks "Problems with the Big Bang Theory"
Just an addition - pretty much all of the arguments in that link are addressed by my last point, that we haven't even got a vague clue what could have happened in the *very* early stages of the universe, approaching the Planck time. The alternatives it suggests are also all fundamentally flawed in many ways that make them much worse theories than the big bang. This is especially the case for the steady state theory, which was thrown out half a century ago when all the evidence started to point against it; and the big bounce theory, which relied on the assumption gravity would cause the universe's expansion to slow down and eventually recede. (As we all know, this was disproved in the 90's.)
Sure, the big bang theory isn't perfect, but it's a whole lot better than any other theory around, and it explains many, many more phenomena than it throws up questions for. Very, very few scientists working in this field reject it these days.
One point often overlooked is that the big bang theory doesn't really try to extrapolate before the Planck time either, it's the theory that, at one point in time (Planck time at the absolute earliest), the universe was in a very small space and was undergoing rapid expansion and cooling (and thus its various stages start from there.) In short, it doesn't start from 0, it starts from, at the absolute earliest, 10E-44 onwards. Because of this it therefore, contrary to common belief, *doesn't* necessarily violate any of our physical laws at all - it certainly doesn't state that matter just popped into existence out of nowhere. It was all there, just in an unbelievably dense state (and thus the first law of thermodynamics is upheld.)