  We construct infinitely many examples of pairs of isospectral but
non-isometric $1$-cusped hyperbolic $3$-manifolds. These examples have infinite
discrete spectrum and the same Eisenstein series. Our constructions are based
on an application of Sunada's method in the cusped setting, and so in addition
our pairs are finite covers of the same degree of a 1-cusped hyperbolic
3-orbifold (indeed manifold) and also have the same complex length-spectra.
Finally we prove that any finite volume hyperbolic 3-manifold isospectral to
the figure-eight knot complement is homeomorphic to the figure-eight knot
complement.
