In this paper, the authors consider leaf spaces of singular Riemannian foliations on compact manifolds and the associated -basic spectrum on , counted with multiplicities. Recently, a notion of smooth isometry $\varphi: M_1/_1\rightarrow M_2/_2$ between the leaf spaces of such singular Riemannian foliations and has appeared in the literature. In this paper, the authors provide an example to show that the existence a smooth isometry of leaf spaces as above is not sufficient to guarantee the equality of and The authors then prove that if some additional conditions involving the geometry of the leaves are satisfied, then the equality of and is guaranteed. Consequences and applications to orbifold spectral theory, isometric group actions, and their reductions are also explored.

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