The methylene molecule (CH2) is a short-lived radical with lacking data on its spectral line intensities. Although the lifetime of CH2 is extremely short under Earth's conditions, it exists in a free form in interstellar media. CH2 is an important intermediate species in chemical reactions associated with the formation and destruction of complex hydrocarbons. We present the first rovibrational line lists of CH2 in its ground triplet and first excited singlet electronic state. To this end, our previously developed accurate ab initio potential energy surface (PES) was used for the ground electronic triplet state [Egorov et al. J. Comp. Chem. 2024. V. 45. (2). P. 83] while a new PES for the singlet state was constructed in this work using the single-reference coupled cluster approach [CCSD(T)] combined with the extrapolation to the complete basis set (CBS) limit based on the correlation-consistent orbital basis sets with the core-valence electron correlation effects [aug-cc-pCVXZ, X = T, Q, 5, and 6]. In addition, the contributions to the correlation energy from highly excited Slater determinants [CC(n), n = 3-5] were included as well as the scalar relativistic effects and DBOC. The most accurate description of the infrared band origins of singlet CH2 was thus achieved for the energy range where the impact of the nonadiabatic coupling due to the Renner-Teller effect can be neglected. To obtain the probabilities of the rovibrational transitions, new ab initio DMSs were constructed both for the triplet and singlet CH2 using the CCSD(T)/aug-cc-pCVQZ approach. Finally, the absorption spectra of triplet and singlet methylene were predicted from the variationally computed line lists.