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Dependant upon the dialect, vowels might be issue to numerous mergers in advance of /l/, in order that e.g. fill /ˈfɪl/ and come to feel /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ is probably not distinguished.In Northern Ireland and Scotland this merger takes place in all environments, which means that foot /ˈfʊt/ and goose /ˈɡuːs/ even