Based on the dialect, vowels can be subject matter to varied mergers just before /l/, making sure that e.g. fill /ˈfɪl/ and sense /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ will not be distinguished.In Northern Eire, Scotland and many North American dialects the excellence amongst /ʊr/ as in courier plus the aforementioned /ʊər/ and /uːr/