Let be the universal cover. Its number of sheets is , which is finite, so compactness of makes compact. As a covering space of a manifold without boundary, it is also a three-manifold without boundary. It is connected and simply connected by the definition of universal cover.
A simply connected manifold is orientable: transport of a local orientation around loops gives the orientation character , and the trivial fundamental group leaves no orientation obstruction. The degree-one Hurewicz theorem, equivalently the identification of with the abelianization of the fundamental group, gives . The universal coefficient theorem for cohomology then gives
because the additional term vanishes for . Integral Poincare duality gives . Connectedness gives , and the orientation fundamental class gives ; higher groups vanish by dimension. Consequently
Thus the universal cover of a closed three-manifold with finite fundamental group is an integral homology sphere. No homeomorphism classification of three-manifolds is needed for this homological conclusion.