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Depending on the dialect, vowels can be topic to numerous mergers ahead of /l/, to make sure that e.g. fill /ˈfɪl/ and truly feel /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ is probably not distinguished.In Northern Eire and Scotland this merger occurs in all environments, which suggests that foot /ˈfileʊt/ and goose /ˈɡuːs/ even have the