With regards to the dialect, vowels can be topic to varied mergers right before /l/, to ensure that e.g. fill /ˈfɪl/ and come to feel /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ might not be distinguished.In Northern Ireland and Scotland this merger occurs in all environments, which suggests that foot /ˈfʊt/ and goose /ˈɡuːs/ even have the