P. Berard et D. Webb, ONE CANNOT HEAR ORIENTABILITY OF SURFACES, Comptes rendus de l'Academie des sciences. Serie 1, Mathematique, 320(5), 1995, pp. 533-536
We prove that there exist pairs of compact flat surfaces with boundary
, which are isospectral for the Laplacian with Neumann boundary condit
ion; one is orientable, the other one is not. These surfaces are not i
sospectral for the Laplacian with Dirichlet boundary condition.