  Let $M$ denote a compact, connected Riemannian manifold of dimension
$n\in{\mathbb N}$. We assume that $ M$ has a smooth and connected boundary.
Denote by $g$ and ${\rm d}v_g$ respectively, the Riemannian metric on $M$ and
the associated volume element. Let $\Delta$ be the Laplace operator on $M$
equipped with the weighted volume form ${\rm d}m:= {\rm e}^{-h}\,{\rm d}v_g$.
We are interested in the operator $L_h\cdot:={\rm e}^{-h(\alpha-1)}
(\Delta\cdot +\alpha g(\nabla h,\nabla\cdot))$, where $\alpha > 1$ and $h\in
C^2(M)$ are given. The main result in this paper states about the existence of
upper bounds for the eigenvalues of the weighted Laplacian $L_h$ with the
Neumann boundary condition if the boundary is non-empty.
