Abstract. Given a finite group G, a G-covering of closed Riemannian manifolds, and a so-called G-relation, a construction of Sunada produces a pair of manifolds M1 and M2 that are strongly isospectral. Such manifolds have the same dimension and the same volume, and their rational homology groups are isomorphic. Here, we investigate the relationship between their integral homology. The Cheeger-Müller Theorem implies that a certain product of orders of torsion homology and of regulators for M1 agrees with that for M2. We exhibit a connection between the torsion in the integral homology of M1 and M2 on the one hand, and the G-module structure of integral homology of the covering manifold on the other, by interpreting the quotients Reg i (M1)/ Reg i (M2) representation theoretically. Further, we prove that the p ∞ -torsion in the homology of M1 is isomorphic to that of M2 for all primes p #G. For p ≤ 71, we give examples of pairs of strongly isospectral hyperbolic 3-manifolds for which the p-torsion homology differs, and we conjecture such examples to exist for all primes p.