We construct a simple
topological invariant of certain 3-manifolds, including quotients of S3 by finite
groups, based on the fact that the tangent bundle of an orientable 3-manifold is
trivialisable. This invariant is strong enough to yield the classification of lens spaces
of odd, prime order. We also use properties of this invariant to show that there
is an oriented 3-manifold with no universally tight contact structure. We
generalise and sharpen this invariant to an invariant of a finite covering of a
3-manifold.