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Some speakers from Northern England don't distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] If you converse this type of dialect, ignore the distinction between the symbols /ɛər/ and /ɜːr/.In Northern Ireland and Scotland this merger occurs in all environments, meaning that foot /ˈfʊt/ and goose /ˈɡuːs/ even have a simila