Whittlesey(12,13,14) gave a criterion which decides when two finite 3-dimen
sional complexes are homeomorphic. We show that graph isomorphism can be re
duced efficiently to 2-complex homeomorphism, and that Whittlesey's criteri
on can be reduced efficiently to graph isomorphism. Therefore graph isomorp
hism and 2-complex homeomorphism are polynomial-time equivalent.