The ihara zeta function of a graph $X$ is defined as $$\zeta_X(u)=\prod_{ [C] }(1-u^{v(C)})$$ where the product is over the primes of the graph( A.Terras Zeta functions of graphs a stroll through the Garden)
The question is : Can we take two graphs with the same ihara but different multiset of lengths of primes? Maybe the answer is obvious but i can't see it. If yes i would like to see an example.