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First realize the free isometric action. Choose generators $t_1,\dots ,t_r$ of the finitely presented group $T$. In every dimension $d\ge 3$, the connected sumhas fundamental group the free group $F_r$. Map its generators onto the $t_j$ and take the connected regular covering $N\to B_d$ corresponding to the kernel. Its deck transformation group is $F_r/\ker \pi \cong T$. Lift any Riemannian metric on $B_d$ to $N$. Deck transformations are then Riemannian isometries, and a deck transformation fixing one point is the identity by uniqueness of lifts. This gives the free isometric realization of a finitely generated group. For the trivial group use $S^d$. If $T$ is infinite the covering manifold need not be compact, which is allowed in this first construction. Simple connectivity of $N$ is not being asserted here.

The requested nonhomeomorphism conclusion needs an extra hypothesis. For a counterexample even with distinct subgroups, take $T=S_3$, $U_1=⟨(12)⟩$ and $U_2=⟨(23)⟩$. They are conjugate and therefore Gassman equivalent. For every free isometric action of $T$, the conjugating element induces a Riemannian isometry $U_1\backslash N\to U_2\backslash N$. These quotients cannot be nonhomeomorphic. Identical subgroups give an even simpler obstruction. Thus the stated equivalence condition alone cannot imply the claimed topology.

A sufficient version is: for a finite $T$ with Gassmann equivalent, nonisomorphic subgroups $U_1,U_2$, there are closed isospectral manifolds with fundamental groups $U_1,U_2$, and hence they are not homeomorphic. To prove it, realize $T$ as the fundamental group of a closed smooth manifold $B$ of dimension four. Here is the needed closed-manifold realization of a finitely presented fundamental group. Start with a four-dimensional zero-handle and one one-handle for each generator. Attach two-handles along disjoint embedded boundary circles representing the relators, with arbitrary framings. The boundary is three-dimensional, so finitely many such loops can be chosen disjoint. The resulting compact handle manifold $W$ has ${\pi }_1(W)=T$ by the Seifert-van Kampen theorem.

The inclusion $\partial W\to W$ is surjective on fundamental groups: relative to the boundary the dual handle decomposition uses only handles of indices two, three and four, none of which introduces a fundamental-group generator. Double $W$ along its boundary. In the amalgamated product for the double, both boundary maps are the same surjection onto $T$, so the two copies of $T$ are identified completely and ${\pi }_1(B)=T$. The double is closed, connected and smooth after smoothing its collar. This construction works in any dimension at least four; it does not claim that every finitely presented group is a closed three-manifold group.

Let $N$ now be the universal cover of $B$ with the lifted metric. Since $T$ is finite, $N$ is compact and simply connected, with a free isometric deck action of $T$. By Sunada theorem, $M_i=U_i\backslash N$ are isospectral. Because $N$ is their universal cover, ${\pi }_1(M_i)\cong U_i$. Nonisomorphic fundamental groups rule out a homeomorphism. For an infinite $T$ the same qualified argument applies to finite-index subgroups with equal coset characters: divide first by the intersection $K={\mathrm{Core}}_T(U_1)\cap {\mathrm{Core}}_T(U_2)$ of their finite-index subgroup cores, producing a compact intermediate cover and a finite isometry group to which Sunada applies.

For explicit nonhomeomorphic examples, let $p$ be an odd prime. Let $H_p=(\mathbb{Z}/p\mathbb{Z}{)}^3$, and let $K_p$ be the Heisenberg group over a prime field, whose elements are triples with multiplicationBoth have order $p^3$, and every nonidentity element has order $p$. For $K_p$, induction givesso the assertion follows at $k=p$, since $p$ is odd. But $H_p$ is abelian and $K_p$ is not: $(1,0,0)$ and $(0,1,0)$ do not commute.

Embed both groups regularly in $S_{p^3}$. Every nonidentity element in either regular representation has cycle type $p^{p^2}$. Hence both embedded subgroups meet the identity class once, the class of that cycle type $p^3-1$ times, and all other classes zero times. They are nonisomorphic Gassmann equivalent regular subgroups. Taking $p=3$ and using the closed four-manifold construction with $T=S_{27}$ gives an explicit pair of isospectral nonhomeomorphic quotients, completing the intended construction under a sufficient hypothesis.

Finally choose distinct odd primes $p_1,\dots ,p_n$ and takeConjugacy classes in a direct product are products of classes, so their intersection counts factor. Thus all $2^n$ subgroups are Gassmann equivalent. They are pairwise nonisomorphic: the unique Sylow $p_j$-subgroup of $U_{ϵ}$ is its $j$th factor, and whether it is abelian records ${ϵ}_j$. Realize $T_n$ as the fundamental group of a closed four-manifold and quotient its universal cover by these subgroups. The binary family of nonhomeomorphic Sunada quotients givesThis existence statement is valid; the earlier universal nonhomeomorphism assertion from Gassmann equivalence alone is not.

Choose a generator $[S^n]$ of ${\tilde{H}}_n(S^n;\mathbb{Z})\cong \mathbb{Z}$. The mapping degree of a continuous map is the integer determined byFor $n\ge 1$ this is ordinary top-dimensional homology; using reduced homology also gives a convention for $n=0$. Domain and target use the same orientation, so reversing the chosen generator in both leaves the integer unchanged. Homotopy invariance of homology makes the mapping degree invariant under homotopy.

We interpret the manifold criterion for a suspension in the category of nonempty topological manifolds without boundary, and “sphere” as homeomorphic to the standard sphere. Let $X$ have dimension $d$. If $X\cong S^d$, an explicit homeomorphism from its suspension to $S^{d+1}$ isIt is a continuous map that is a bijection: the two collapsed ends become the poles, and every other point determines $t$ and $x$ uniquely. The compact-to-Hausdorff continuous bijection theorem makes it a homeomorphism.

Conversely suppose $SX$ is a topological manifold. Its open part $X\times (0,1)$ shows its dimension is $d+1$. At a suspension vertex $v$ there is an open cone neighbourhood $U$ on $X$. It is contractible, while $U\setminus \{v\}$ admits a deformation retraction onto $X$. The long exact sequence in relative homology and excision give the local homology from a link calculationA point of a $(d+1)$-dimensional topological manifold without boundary has local homology $\mathbb{Z}$ in degree $d+1$ and zero in all other degrees. ConsequentlyThus $X$ is an integral homology sphere. This conclusion alone does not identify its homeomorphism type.

If $d\ge 2$, it is also simply connected. Choose a cone neighbourhood $U$ of the vertex and an open coordinate ball $B$ around the vertex inside $U$. By compactness of $X$, sufficiently short entire cone neighbourhoods fit inside any neighbourhood of $v$: the inverse image of that neighbourhood contains $X\times \{0\}$, and a finite subcover supplies one uniform collar length. Choose such a shorter cone $V\subset B$. The inclusions of punctured neighbourhoods factor asThe composite induces an isomorphism of fundamental groups, since both cone punctures are products of $X$ with intervals and their inclusion is a homotopy equivalence. The middle punctured ball has the homotopy type of $S^d$ and is simply connected for $d\ge 2$. Hence the composite is also zero on the fundamental group, forcing ${\pi }_1(X)=0$. This uses the nested neighbourhoods, not an unsupported claim that an arbitrary punctured neighbourhood is a sphere.

The Hurewicz theorem, applied successively to the vanishing lower homology groups, now gives ${\pi }_j(X)=0$ for $j<d$ and ${\pi }_d(X)\cong H_d(X)\cong \mathbb{Z}$. A representative of its generator is a continuous map $S^d\to X$ inducing an isomorphism in every integral homology degree. Topological manifolds have the homotopy type of CW complexes, so the homological Whitehead theorem makes it a homotopy equivalence. We have proved that $X$ is a homotopy sphere.

At this point the topological classification theorem is essential: the topological generalized Poincare theorem says that a closed homotopy sphere is homeomorphic to the standard sphere. Applying it completes the converse for $d\ge 2$. For $d=1$, the local calculation makes $X$ a connected compact one-dimensional manifold without boundary, hence a circle. For $d=0$, a compact zero-dimensional manifold is a finite set, and ${\tilde{H}}_0(X)\cong \mathbb{Z}$ forces exactly two points. Thus it is $S^0$. Altogether,The last classification step is not a consequence of homology alone, and we make no assertion of diffeomorphism with a prescribed smooth structure. If the word manifold allows boundary on both sides, the printed assertion needs this correction: the suspension of the interval is a closed disk. For instance $[x,t]\mapsto ((2x-1)(1-|2t-1|),2t-1)$ identifies it with the filled diamond $|u|+|v|\le 1$, although the interval is not a sphere.

To construct sphere maps of arbitrary integer degree, first use $h_m:S^1\to S^1$, $h_m(z)=z^m$ for any integer $m$, including the constant map when $m=0$. Lifting its argument to the real line gives $\theta \mapsto m\theta$, so the fundamental one-cycle is sent to $m$ times itself. Therefore $\mathrm{deg}{h}_m=m$.

Two cone neighbourhoods cover a suspension; their intersection admits a deformation retraction onto the original space. The reduced Mayer–Vietoris theorem gives a natural suspension isomorphismNaturality means that the suspension of a continuous map induces the same integer multiplier. This proves degree under suspension. Using the standard identification $S(S^k)\cong S^{k+1}$, setThus every integer occurs in every positive sphere dimension, with negative degrees handled just as well as positive ones.

If “every $n$” includes zero, that final printed assertion is false. The generator of ${\tilde{H}}_0(S^0)$ is the difference of its two points. A map of a two-point set is the identity, the transposition, or one of two constant maps, giving preciselyThese degrees of maps of the zero-sphere are the explicit exception to the arbitrary-degree construction.