  In this paper we present examples of nondivergence form second order elliptic
operators with continuous coefficients such that $L$ has an irregular boundary
point that is regular for the Laplacian. Also for any eigenvalue spread <1 of
the matrix of the coefficients we provide an example of operator with
discontinuous coefficients that has regular boundary points nonequivalent to
Laplacian's (we give examples for each direction of nonequivalence).
  All examples are constructed for each dimension starting with 3.
