In this post, I present a list of French words which are spelled the same but pronounced differently. This is, in a sense, the converse of the much more frequent phenomenon of non-homographic homophones. […] As it turns out, the phenomenon is surprisingly rare. Besides, it almost always occurs between words of different grammatical categories (except for “fils” and “plus“), which means that grammatical context should help to disambiguate.
There are three general categories—Indicative imperfect first person plural of a verb vs. plural of a noun (e.g., acceptions), Indicative present third person plural of a verb vs. adjective or noun (e.g., affluent), and Infinitive of a first group verb vs. nouns (often borrowed from English) (e.g., boxer)—plus “Miscellaneous cases” like as (a, as), “Clash between verb ‘avoir’ (‘to have’) indicative present second person singular, and noun ‘as’ (‘ace’, from Latin ‘as’).” I expect John Cowan already knows about it, but the rest of you may enjoy it (especially perhaps marie-lucie).