In this study, we introduce a new variant of the Sombor matrix, denoted by 𝒩𝒮o(ζ), associated with a simple graph ζ(n, e), where the (i, j)-entry for i ≠ j is equal to √(ςi2 + ςj2) and 0 in the either case, where ςi represents the degree of ith vertex. The Sombor energy E𝒩𝒮o (ζ) represents the sum of the absolute values of the eigenvalues of the Sombor matrix. The spectrum and E𝒩𝒮o (ζ) is obtained for total transformation graphs ζxyz of regular graphs. Also as an application, a set of 26 hetero atoms with total π-electron energy is analyzed, and a regression analysis is performed using E𝒩𝒮o (ζ) for the hetero atoms. The linear regression model yields a correlation coefficient of r = 0.982.