Let $G$ be a simple undirected graph with vertex set $V(G)=\{v_1, v_2, \ldots, v_n\}$ and edge set $E(G)$. The Sombor matrix $\mathcal{S}(G)$ of a graph $G$ is defined so that its $(i,j)$-entry is equal to $\sqrt{d_i^2+d_j^2}$ if the vertices $v_i$ and $v_j$ are adjacent, and zero otherwise, where $d_i$ denotes the degree of vertex $v_i$ in $G$. In this paper, lower and upper bounds on the spectral radius, energy and Estrada index of the Sombor matrix of graphs are obtained, and the respective extremal graphs are characterized.