One cannot hear the shape of a drum

We use an extension of Sunada's theorem to construct a nonisometric pair of isospectral simply connected domains in the Euclidean plane, thus answering negatively Kac's question, ``can one hear the shape of a drum?'' In order to construct simply connected examples, we exploit the observation that an orbifold whose underlying space is a simply connected manifold with boundary need not be simply connected as an orbifold.