In !.heir fundamental paper IBH I j, J. Bruning and E. Heintze studied elliptic operators and their eigenvalues by means of the action of a compact Lie group of isometries conunuting with the operator. For a fixed irreducible representation of the group, they single out those eigenvalues in whose eigenspaces this representation occurs, and prO\'e general theorems, inter alia, on the asymptotic distribution of such eigenvalues. The aim of the present paper is to use this approach in a very ronrrete situation, namely for the eigenfunctions and eigenvalues of the Laplacian on dosed surfaces of revolution. Such surfaces are homeomorphic to the sphere or to the torus; their isomt'try group cont i\in~ 0(2). The reprt'sentation ohhis group on C2(M) induces a representation on each eigenspace E~ . We determine the form of the eigenfunctions belonging to irredudble components of this representation, and the of their nodal domains. The main reswts are estimates (most l.V under convexity ronditions) of the fust eigenvalue in whose eigenspace a fued irreducible representation of 0(2) occurs, and estimates of the dimensions of a rbitrary eigenspaces. The irreducible representations of 0(2), much in the same \I'av as !host' of 50(2), are of dimension one or two, S~ 2.1. Each irreducible representation of dimension two is characterized by the winding number k E IN of the corresponding representation of 50(2); we denote it by pl<. By po we denote the trivial representation of dimension one. The eigenfunctions in an irreducible component or EA will be proved to have the following particwarly simplt' form: