 Sunada theorem

Suppose a finite group $G$ acts by Riemannian isometries on a compact Riemannian manifold $M$, and Gassmann equivalent subgroups $H_1,H_2$ act freely. The quotient manifolds $H_i\backslash M$ have equal Laplace-Beltrami operator spectra. For an eigenfunction space $E$, the quotient multiplicity is $|H_i{|}^{-1}{\sum }_{h\in H_i}\mathrm{tr}(h|E)$, and the equality follows by summing its character of a representation over conjugacy classes. Nonconjugacy inside $G$ alone does not guarantee that the quotients are nonisometric.