Let G = (V (G), E(G)) be a simple graph with vertex set V (G) = {v 1 , v 2 , • • • , v n } and edge set E(G). The p-Sombor matrix S p (G) of G is the square matrix of order n whose (i, j)-entry is equal to ((d i ) p + (d j ) p ) 1 p if v i ∼ v j , and 0 otherwise, where d i denotes the degree of vertex v i in G. In this paper, we study the relationship between p-Sombor index SO p (G) and p-Sombor matrix S p (G) by the k-th spectral moment N k and the spectral radius of S p (G). Then we obtain some bounds of p-Sombor Laplacian eigenvalues, p-Sombor spectral radius, p-Sombor spectral spread, p-Sombor energy and p-Sombor Estrada index. We also investigate the Nordhaus-Gaddum-type results for p-Sombor spectral radius and energy. At last, we give the regression model for boiling point and some other invariants.