Let and denote the independence number and matching number of a graph , respectively. The tensor product of graphs and is denoted by . Let and , where denotes the number of vertices of . It is easy to see that and . Several sufficient conditions for are established. Further, a characterization is established for . We have also obtained a necessary condition for . Moreover, it is shown that neither the hamiltonicity of both and nor large connectivity of both and can guarantee the equality of and .