  In a recent paper Garoufalidis and Reid constructed pairs of 1-cusped
hyperbolic 3-manifolds which are isospectral but not isometric. In this paper
we extend this work to the multi-cusped setting by constructing isospectral but
not isometric hyperbolic 3-manifolds with arbitrarily many cusps. The manifolds
we construct have the same Eisenstein series, the same infinite discrete
spectrum and the same complex length spectrum. Our construction makes crucial
use of Sunada's method and the Strong Approximation Theorem of Nori and
Weisfeiler.
