The aim of this paper is to establish the existence of at least three weak solutions for the following elliptic Neumann problem
\left\{ {\matrix{ { - {\Delta _{\vec p\left( x \right)}}u + \alpha \left( x \right){{\left| u \right|}^{{p_0}\left( x \right) - 2}}u = \lambda f\left( {x,u} \right)} \hfill & {in} \hfill & {\Omega ,} \hfill \cr {\sum\limits_{i = 1}^N {{{\left| {{{\partial u} \over {\partial {x_i}}}} \right|}^{{p_i}\left( x \right) - 2}}{{\partial u} \over {\partial {x_i}}}{\gamma _i} = 0} } \hfill & {on} \hfill & {\partial \Omega ,} \hfill \cr } } \right.
in the anisotropic variable exponent Sobolev spaces W1,\vec p\left( \cdot \right)\left( \Omega \right) where λ > 0 and f (x, t) = |t|q(x)−2t − |t|s(x)−2t, x ∈ Ω, t ∈ and q(·), s\left( \cdot \right) \in {\mathcal{C}_ + }\left( {\bar \Omega } \right).