Let denote a closed -connected smoothable topological -manifold. We show that the group of concordance classes of smoothings of is isomorphic to the group of smooth homotopy spheres for or , the concordance inertia group for , , or and the homotopy inertia group for . On the way, following Wall’s approach \cite{Wal67} we present a new proof of the main result in \cite{KS07}, namely, for , and , the inertia group . We also show that, up to orientation-preserving diffeomorphism, has at most two distinct smooth structures; has exactly six distinct smooth structures and then show that if is a -manifold, has exactly two distinct smooth structures.

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