We study the basic problem of approximating the number of spanning trees of a graph. We propose an algorithm that approximates the number of spanning trees in time on a graph with vertices and edges. Our algorithm improves upon the previously best known time algorithm by Chu, Gao, Peng, Sachdeva, Sawlani, and Wang [FOCS 2018] and the time algorithm by Liu, Peng and Yang [FOCS 2026] when . Notably, our algorithm is based on the novel concept of -regularized resistance. We propose simple and efficient algorithms for computing -regularized resistance and we show that they can be used to approximate the number of spanning trees by combining with the determinant sparsifier framework of Durfee, Peebles, Peng, and Rao [FOCS 2017].

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