  The irreducible tensor operators and their tensor products employing Racah
algebra are studied. Transformation procedure of the coordinate system
operators act on are introduced. The rotation matrices and their
parametrization by the spherical coordinates of vector in the fixed and rotated
coordinate systems are determined. A new way of calculation of the irreducible
coupled tensor product matrix elements is suggested. As an example, the
proposed technique is applied for the matrix element construction for two
electrons in a field of a fixed nucleus.
