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Some speakers from Northern England will not distinguish the vowel of square /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] For those who discuss this kind of dialect, dismiss the distinction between the symbols /ɛər/ and /ɜːr/.In rhotic North American English there is no difference in between the vowels in nurse /ˈnɜːrs/ and letter /ˈlɛtər/. Sho