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Some speakers from Northern England never distinguish the vowel of square /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] In case you communicate such a dialect, disregard the difference between the symbols /ɛər/ and /ɜːr/.In Northern Eire and Scotland this merger occurs in all environments, which implies that foot /ˈfʊt/ and goose /ˈɡuːs/ also hav