abstract: We give a formula for the simplicial tree numbers of the independent set complex of a finite matroid as a product of eigenvalues of the total combinatorial Laplacians on this complex. Two matroid invariants emerge naturally in describing the multiplicities of these eigenvalues in the formula: one is the unsigned reduced Euler characteristic of the independent set complex and the other is the
$\beta$-invariant of a matroid. We will demonstrate various applications of this formula including a ``matroid theoretic" derivation of Kalai's simplicial tree numbers of a standard simplex. This is a joint work with W. Kook.