  Let $G=(V(G),E(G))$ be a graph with vertex set $V(G)$ and edge set $E(G)$.
The resistance distance $R_G(x,y)$ between two vertices $x,y$ of $G$ is defined
to be the effective resistance between the two vertices in the corresponding
electrical network in which each edge of $G$ is replaced by a unit resistor.
The resistance spectrum $\mathrm{RS}(G)$ of a graph $G$ is the multiset of the
resistance distances of all pairs of vertices in the graph. This paper presents
a method for constructing graphs with the same resistance spectrum. It is
obtained that for any positive integer $k$, there exist at least $2^k$ graphs
with the same resistance spectrum. Furthermore, it is shown that for $n \geq
10$, there are at least $2(n-9) p(n-9)$ pairs of graphs of order $n$ with the
same resistance spectrum, where $p(n-9)$ is the number of partitions of the
integer $n-9$.
