Drum Heads
Do different drum heads make different sounds even if tuned the same?
im new and seen two kinds of drum heads clear and white non-see they both make different sounds is it because of the tune or the brand or the way it is?
the short answer: yes, all drum heads sound different.
there are 2 main head factors that affect the sound of the drum
1) plies. most heads are either 1 ply or 2 ply. a ply is just a layer of drum skin. a single ply head will have less control, more sustain, and more volume. a 2-ply head sounds more muffled and controled with less sustain. 2-ply heads are popular for studio applications, since they have better response and the accuracy can be picked up better by microphones. single ply heads are more suited for jamming, or application where youd be playing live, because they are louder, project more, and are more easily heard by an audience.
2) coating. a coated head is just thicker than its non-coated counterpart. increasing the thickness gives it a warmer, more mellow tone. a clear head will give a brighter, clearer sound.
so there are the main factors. which head you choose will have to be based on your personal preference 
my source is a drum tuning bible. tons of info, but reading the "essential concepts" section is short, and will be very useful.