Gibbs Free Energy and ATP
No, it can't be the same.  If it were exactly the same, then it would mean that ATP was storing every last iota of available free energy.  Another way of saying that is that ATP synthesis would be 100% energy efficient.  That is, the free energy change $\Delta G$ in the reaction $\ce{ADP + Pi + energy -&gt; ATP}$ would be zero.

But perfectly reversible reactions that have 100% efficiency never happen in the real world.  Even theoretically, they can only happen at infintessimally slow rates.  

Actual ATP synthesis isn't 100% efficient.  It's efficiency depends on the details of the particular organism and its biochemistry, etc.  Many organisms show efficiencies of 30 - 45% in the synthesis of ATP.