In this paper, we shall be concerned with Kronecker product or Tensor product of matrices and develop their properties in a systematic way. The properties of the Kronecker product of matrices is used as a tool to establish existence and uniqueness of solutions to two-point boundary value problems associated with system of first order differential systems. A new approach is described to solve the Kronecker product linear systems and establish best least square solutions to the problem. Several interesting examples are given to highlight the importance of Kronecker product of matrices. We present adjoint boundary value problems and deduce a set of necessary and sufficient conditions for the Kronecker product boundary value problem to be self-adjoint.