We show that for every -vertex graph with at least one edge, its treewidth is greater than or equal to , where and are the maximum degree and the second smallest Laplacian eigenvalue of the graph, respectively. This lower bound improves the one by Chandran and Subramanian [Inf. Process. Lett., 2003] and the subsequent one by the authors of the present paper [IEICE Trans. Inf. Syst., 2024]. The new lower bound is almost tight in the sense that there is an infinite family of graphs such that the lower bound is only less than the treewidth for each graph in the family. Additionally, using similar techniques, we also present a lower bound of treewidth in terms of the largest and the second smallest Laplacian eigenvalues.

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