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Choose distinct odd primes and take products of the nonisomorphic Gassmann equivalent regular subgroups, selecting one of the two groups at each prime. Product conjugacy-class counts give $2^n$ Gassmann equivalent subgroups of the same finite product of symmetric groups. Their fundamental groups are distinguished by whether the unique Sylow subgroup at each chosen prime is abelian. The closed-manifold realization of a finitely presented fundamental group and Sunada theorem therefore produce $2^n$ pairwise nonhomeomorphic, and hence nonisometric, isospectral closed four-manifolds. Gassmann equivalence alone, without a topology distinction, does not imply nonhomeomorphism.

Upper-unitriangular three-by-three matrices over the prime finite field form the finite analogue of the real Heisenberg group. In coordinates their multiplication is $(a,b,c)(a^{\prime },b^{\prime },c^{\prime })=(a+a^{\prime },b+b^{\prime },c+c^{\prime }+a{b}^{\prime })$. The order is $p^3$, and $(a,b,c{)}^k=(ka,kb,kc+\left(\genfrac{}{}{0ex}{}{k}{2}\right)ab)$. For odd $p$, every nonidentity element has order $p$, but the group is nonabelian. For $p=2$ the exponent statement changes, so odd characteristic is essential for the nonisomorphic Gassmann equivalent regular subgroups construction.

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.