We construct an infinite family of triples (G,S1, S2) each consisting of a group G and a pair (S1, S2) of distinct subsets of G with the following properties. i The two Cayley graphs Cay(G, S1) and Cay(G,S2) are non-isomorphic. ii The distributions of the simple random walks on Cay(G,S1) and Cay(G,S2) are the same if one takes an appropriate correspondence between the two vertex sets at each step. iii The spectral set of Cay(G, Si) is decomposed into a disjoint union of two subsets A and B_i of the equal size which satisfies B1 = -B2.