The purpose of this study is to establish the topological properties of three-dimensional manifolds which admit Morse – Smale flows without fixed points (non-singular or NMS-flows) and give examples of such manifolds that are not lens spaces. Despite the fact that it is known that any such manifold is a union of circular handles, their topology can be investigated additionally and refined in the case of a small number of orbits. For example, in the case of a flow with two non-twisted (having a tubular neighborhood homeomorphic to a solid torus) orbits, the topology of such manifolds is established exactly: any ambient manifold of an NMS-flow with two orbits is a lens space. Previously, it was believed that all prime manifolds admitting NMS-flows with at most three non-twisted orbits have the same topology. Methods. In this paper, we consider suspensions over Morse – Smale diffeomorphisms with three periodic orbits. These suspensions, in turn, are NMS-flows with three periodic trajectories. Universal coverings of the ambient manifolds of these flows and lens spaces are considered. Results. In this paper, we present a countable set of pairwise distinct simple 3-manifolds admitting NMS-flows with exactly three non-twisted orbits. Conclusion. From the results of this paper it follows that there is a countable set of pairwise distinct three-dimensional manifolds other than lens spaces, which refutes the previously published result that any simple orientable manifold admitting an NMS-flow with at most three orbits is lens space.