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Some speakers from Northern England do not distinguish the vowel of sq. /ˈskwɛər/ and nurse /ˈnɜːrs/.[n] When you talk such a dialect, ignore the distinction between the symbols /ɛər/ and /ɜːr/.In Northern Ireland, Scotland and many North American dialects the excellence involving /ʊr/ as in courier as well as the aforementioned /ʊər/