This paper explores the Harmonic matrix $MH(G)$ associated with a simple graph $ G $, where each entry corresponds to $ \frac{2}{d_i + d_j} $ for adjacent vertices $ v_i $ and $ v_j $. We investigate the spectral properties of this matrix, particularly focusing on its eigenvalues. A central objective of this work is to compute the Harmonic characteristic polynomial. Furthermore, we analyze the Harmonic energy $ HE(G) $ of a graph as the sum of the absolute values of the eigenvalues of $ MH(G) $. Explicit expressions for both the Harmonic characteristic polynomial and the Harmonic energy are derived for several specific classes of graphs.