A functional isomer of ethanol is
Dimethyl ether
Functional isomers are the ones with the same molecular formula but the different functional group. The molecular formula for dimethyl ether is C2H6O similar to ethanol. Dimethyl ether has structural formula CH3OCH3 and ethanol has structural formula CH3CH2OH. Therefore, dimethyl ether is the functional isomer of ethanol as both have the same molecular formula but one is an ether and the other is an alcohol.