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Some speakers from Northern England usually do not distinguish the vowel of square /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] In the event you discuss this kind of dialect, overlook the distinction between the symbols /ɛər/ and /ɜːr/.In rhotic North American English there isn't a difference in between the vowels in nurse /ˈnɜːrs/ and letter /ˈl