Let Ω be a periodic unbounded domain in ℝn. It is well-known that the spectrum of the Neumann Laplacian in L2(Ω) is a locally finite union of compact intervals called bands. The neighbouring bands may overlap, otherwise we have a gap in the spectrum. Our goal is to construct such periodic domain Ω that the spectrum of the corresponding Neumann Laplacian has at least m gaps (m ∈ ℕ is a given number) and these gaps are close to predefined intervals.