A spanning forest of a graph G is an acyclic spanning subgraph of G. When a spanning forest has a single connected component, it is referred to as a spanning tree. A well known theorem from Kirchhoff uses the Laplacian Matrix of G to count the number of spanning trees of G. We extend this method to spanning forests.

This talk is based on work completed with J.C. Price and Daniel Pinzon of Georgia Gwinnett College.