Let .SIGMA. be a smooth compact manifold without boundary having the same homotopy type as a sphere, which is called a homotopy sphere. Supose a group G acts smoothly on .SIGMA. with the fixed point set .SIGMA.$^{G}$ consists of two isolated fixed points p and q. In this case, tangent spaces $T_{p}$ .SIGMA. and $T_{q}$ .SIGMA. at isolated fixed points, as isotropy representations of G are called Smith equivalent. Moreover .SIGMA. is called a supporting homotopy sphere of Smith equivalent representations $T_{p}$ .SIGMA. and $T_{q}$ .SIGMA.. The study on Smith equivalence has rich history, and for this we refer the reader to [P] or [Su]. The following question of pp.A.Smith [S] motivates the study on Smith equivalence.e.