Let $G$ be a simple graph with vertex set $V(G) = \{v_1, v_2,\ldots, v_n\}$. The elliptic Sombor matrix of $G$, denoted by $A_{ESO}(G)$, is defined as the $n\times n$ matrix whose $(i,j)$-entry is $(d_i+d_j)\sqrt{d_i^2+d_j^2}$ if $v_i$ and $v_j$ are adjacent and $0$ for another cases. Let the eigenvalues of the elliptic Sombor matrix $A_{ESO}(G)$ be $ρ_1\geq ρ_2\geq \ldots\geq ρ_n$ which are the roots of the elliptic Sombor characteristic polynomial $\prod_{i=1}^n (ρ-ρ_i)$. The elliptic Sombor energy ${E_{ESO}}$ of $G$ is the sum of absolute values of the eigenvalues of $A_{ESO}(G)$. In this paper, we compute the elliptic Sombor characteristic polynomial and the elliptic Sombor energy for some graph classes. We compute the elliptic Sombor energy of cubic graphs of order $10$ and as a consequence, we see that two $k$-regular graphs of the same order may have different elliptic Sombor energy.