This article focused on the notion of the non-abelian tensor product of groups of prime power order. Particularly, it presented new graph named as Non-compatible action graph and discussed some of its properties. Moreover, this graph concentrated on the case of non-compatible actions of the tensor product of two finite -groups. Furthermore, its adjacency matrix has been determined and discussed in detail. Moreover, the adjacency matrix has been denoted by A(G) and its inputs are 1 whenever there is adjacency and 0 otherwise.