The subdivision graph of a graph is the graph obtained by inserting a new vertex into every edge of . Let and be two vertex disjoint graphs. The \emph{subdivision-vertex join} of and , denoted by , is the graph obtained from and by joining every vertex of with every vertex of . The \emph{subdivision-edge join} of and , denoted by , is the graph obtained from and by joining every vertex of with every vertex of , where is the set of inserted vertices of . In this paper we determine the adjacency spectra, the Laplacian spectra and the signless Laplacian spectra of (respectively, ) for a regular graph and an arbitrary graph , in terms of the corresponding spectra of and . As applications, these results enable us to construct infinitely many pairs of cospectral graphs. We also give the number of the spanning trees and the Kirchhoff index of (respectively, ) for a regular graph and an arbitrary graph .

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