The initial aim of the present paper is to provide a complete description for the eigenvalue problem of the non-commutative harmonic oscillator (NcHO), which is given by a two-by-two system of paritypreserving ordinary differential operator [19], in terms of Heun's ordinary differential equations, the second order Fuchsian differential equations with four regular singularities in a complex domain. This description has been achieved for odd eigenfunctions in Ochiai [16] nicely but missing for even eigenfunctions up to now. As a by-product of this study, using the monodromy representation of Heun's equation, we prove that the multiplicity of the eigenvalue of the NcHO is at most two. Moreover, we give a condition for the existence of
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