The shoes are the same, but the cleats/system as Rich says are not compatible. Even more than that, there are two types of Look systems for road shoes, Deltas and Keos and they are not compatible. Deltas are an older design but still available and used on the hire bikes at the Manchester Velodrome. Keos are the most common nowadays. There are a number of manufacturers who make Keo compatible pedals and cleats as well as Look