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Some speakers from Northern England do not distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] In the event you discuss this type of dialect, dismiss the difference between the symbols /ɛər/ and /ɜːr/.In rhotic North American English there isn't any difference involving the vowels in nurse /ˈnɜːrs/ and letter /ˈlɛtər/. For