  Let $G=(V,E)$ be a loopless graph and $\mathcal{T}(G)$ be the set of all
spanning trees of $G$. Let $L(G)$ be the line graph of the graph $G$ and
$t(L(G))$ be the number of spanning trees of $L(G)$. Then, by using techniques
from electrical networks, we obtain the following formula: $$ t(L(G)) =
\frac{1}{\prod_{v\in V}d^2(v)}\sum_{T\subseteq \mathcal{T}(G)}\big[\prod_{e =
xy\in T}d(x)d(y)\big]\big[\prod_{e = uv\in E\backslash T}[d(u)+d(v)]\big]. $$
As a result, we provide a very simple and different proof of the formula on the
number of spanning trees of some irregular line graphs, and give a positive
answer to a conjecture proposed by Yan [J. Combin. Theory Ser. A 120 (2013) no.
7, 1642-1648]. By applying our formula we also derive the number of spanning
trees of circulant line graphs.
