With regards to the dialect, vowels can be subject to varied mergers in advance of /l/, to ensure that e.g. fill /?f?l/ and truly feel /?fi?l/ or pull /?p?l/ and pool /?pu?l/ may not be distinguished.In Northern Ireland and Scotland this merger happens in all environments, which means that foot /?file?t/ and goose /??u?s/ even have exactly the same