The ATLAS Detector Physics Potential The high energy and high luminosity of the LHC pp collider should offer a very rich physics programme. The Standard Model Higgs boson should be discovered over the full range of allowed masses, and its mass and coupling parameters should be measured with a sufficient accuracy. Theories beyond the CM, such as Supersymmetry, Technicolour, new gauge bosons, compositness and Extra dimensions will also be probed. Several precision measurements will be made in the B-physics sector, in the top sector and in the electroweak sector (W mass, Triple Gauge Couplings, etc.) leading to significant improvements on the precision achieved by previous experiments. This talk will highlight some of the recent studies performed by ATLAS in the context of new theoritical development and detector performance studies.