A dessin is a 2 -cell embedding of a connected 2 -coloured bipartite graph into an orientable closed surface. A dessin is regular if its group of orientation- and colour-preserving automorphisms acts regularly on the edges. In this paper we study regular dessins whose underlying graph is a complete bipartite graph K m , n , called ( m , n ) -complete regular dessins. The purpose is to establish a rather surprising correspondence between ( m , n ) -complete regular dessins and pairs of skew-morphisms of cyclic groups. A skew-morphism of a finite group A is a bijection φ : A → A that satisfies the identity φ ( x y ) = φ ( x ) φ π ( x ) ( y ) for some function π : A → ℤ and fixes the neutral element of A . We show that every ( m , n ) -complete regular dessin D determines a pair of reciprocal skew-morphisms of the cyclic groups ℤ n and ℤ m . Conversely, D can be reconstructed from such a reciprocal pair. As a consequence, we prove that complete regular dessins, exact bicyclic groups with a distinguished pair of generators, and pairs of reciprocal skew-morphisms of cyclic groups are all in a one-to-one correspondence. Finally, we apply the main result to determining all pairs of integers m and n for which there exists, up to interchange of colours, exactly one isomorphism class of ( m , n ) -complete regular dessins. We show that the latter occurs precisely when every group expressible as a product of cyclic groups of order m and n is abelian, which eventually comes down to the condition gcd ( m , ϕ ( n )) = gcd ( ϕ ( m ), n ) = 1 , where ϕ is Euler’s totient function.