destroying hard drives (intentionally)

Hi

If somebody wanted to completely destroy a harddrive or flash drive so
that no data whatsoever could ever be extracted from it how would they
go about doing that?

example:

your an owner of a small company with sensitive information on your
hardrive and you can no longer use the drive because it's broken.

can you soak it in acid or break it into bits and pieces..

is there anyway to do this?

My emphasis here is on absolute destruction of the hard disk or flash
disk or zip disk or even a cdrom.

If the hardrive were still useable would a format be sufficient to wipe
the data?

I've heard that formatting the hdd's don't actually erase all of the data.

mike h

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