Depending on the dialect, vowels could be matter to various mergers right before /l/, making sure that e.g. fill /ˈfɪl/ and sense /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ might not be distinguished.In Northern Eire, Scotland and several North American dialects the distinction among /ʊr/ as in courier as well as the aforementioned /ʊər/ an