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Based on the dialect, vowels might be matter to various mergers just before /l/, to ensure e.g. fill /ˈfileɪl/ and sense /ˈfiːl/ or pull /ˈpʊl/ and pool /ˈpuːl/ is probably not distinguished.In Northern Ireland and Scotland this merger happens in all environments, which suggests that foot /ˈfileʊt/ and goose /ˈɡuːs/ even have the ident