Let be a signed graph, where is the sign function on the edges of . The adjacency matrix of is a square matrix , where . In this paper, we determine the eigenvalues of the signed complete bipartite graphs. Let $(K_{p, q},\sigma)p\leq q(U_p, V_q)U_p={u_1,u_2,\ldots,u_p}V_q={v_1,v_2,\ldots,v_q}(K_{p, q},\sigma)[U_r\cup V_s]r\leq ps\leq q r+s$, which contains all negative edges of the signed graph . We show that the multiplicity of eigenvalue in is at least , where . We determine the spectrum of signed complete bipartite graph whose negative edges induce disjoint complete bipartite subgraphs and path. We obtain the spectrum of signed complete bipartite graph whose negative edges (positive edges) induce an regular subgraph . We find a relation between the eigenvalues of this signed complete bipartite graph and the non-negative eigenvalues of .

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