Let (M,G,α), (N,H,β) be
W∗-systems, Fα(G;M∗) and Fβ(H;N∗), their Fourier algebras. The main result is
that Fα(G;M∗) and Fβ(H;N∗) are isometrically isomorphic as Banach algebras if
and only if M (resp. G) is isomorphic to N (resp. H) by 𝜃 (resp. I) such that
βI(g) ∘ 𝜃 = 𝜃 ∘ αg for all g ∈ G, or M (resp. G) is anti-isomorphic to N (resp. H)
such that βI(g−1) ∘ 𝜃 = 𝜃 ∘ αg for all g ∈ G.
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