Neumann eigenvalues of elliptic operators in Sobolev extension domains

We obtain estimates of Neumann eigenvalues of the divergence form elliptic operators in Sobolev extension domains. The suggested approach is based on connections between divergence form elliptic operators and quasiconformal mappings. The connection between Neumann eigenvalues of elliptic operators and the smallest-circle problem (initially suggested by J. J. Sylvester in 1857) is given.