My guess to your question is
[imath]\sigma _n = \left ( \begin{matrix} cos( \theta ) & sin( \theta ) \\ sin( \theta ) & -cos( \theta ) \end{matrix} \right ) \text{ times matrix}[/imath]
which makes no sense.
An eigenvalue equation is [imath]Av = a v[/imath] where A is a matrix, v is a vector, and a is a real number. The set of values of a is called the "eigenvalues" of A and the set of v's is called the "eigenvectors" of A. What you wrote is a solution to something but note that the LHS depends on n and the RHS (apparently) does not unless your "matrix" that you multiply by has an n in it.
Is there any way you could take a photo of the problem and post it here?
-Dan