  Let $G$ be an odd order nilpotent group with class 2 and $e$ denotes the
exponent of its commutator subgroup. Let $e=p_1^{r_1}p_2^{r_2}... p_s^{r_s}$,
where $p_i$'s are odd primes and $r_i$'s are non-negative integers. Then there
are at least $r_1+r_2+... +r_s$ non-isomorphic nilpotent groups with class two
and the order of each of the group is equal to the order of $G$.
