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Some speakers from Northern England don't distinguish the vowel of square /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] When you discuss this kind of dialect, disregard the distinction between the symbols /ɛər/ and /ɜːr/.Speakers of some rhotic dialects, For example in Eire and Scotland, might not distinguish concerning the vowels of close to /ˈnɪə