Dependant upon the dialect, vowels can be topic to various mergers ahead of /l/, so that e.g. fill /ˈfɪl/ and sense /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ may not be distinguished.Speakers of some rhotic dialects, As an example in Ireland and Scotland, may well not distinguish concerning the vowels of close to /ˈnɪər/, overcome /ˈkjʊ�