Nearly every known pair of isospectral but nonisometric manifolds — with as most famous members isospectral bounded [Formula: see text]-planar domains which makes one “not hear the shape of a drum” [M. Kac, Can one hear the shape of a drum? Amer. Math. Monthly 73(4 part 2) (1966) 1–23] — arise from the (group theoretical) Gassmann–Sunada method. Moreover, all the known [Formula: see text]-planar examples (so counter examples to Kac’s question) are constructed through a famous specialization of this method, called transplantation. We first describe a number of very general classes of length equivalent manifolds, with as particular cases isospectral manifolds, in each of the constructions starting from a given example that arises itself from the Gassmann–Sunada method. The constructions include the examples arising from the transplantation technique (and thus in particular the known planar examples). To that end, we introduce four properties — called FF, MAX, PAIR and INV — inspired by natural physical properties (which rule out trivial constructions), that are satisfied for each of the known planar examples. Vice versa, we show that length equivalent manifolds with FF, MAX, PAIR and INV which arise from the Gassmann–Sunada method, must fall under one of our prior constructions, thus describing a precise classification of these objects. Due to the nature of our constructions and properties, a deep connection with finite simple groups occurs which seems, perhaps, rather surprising in the context of this paper. On the other hand, our properties define in some sense physically irreducible pairs of length equivalent manifolds — “atoms” of general pairs of length equivalent manifolds, in that such a general pair of manifolds is patched up out of irreducible pairs — and that is precisely what simple groups are for general groups.
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