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The difference between the vowels of pain and pane present in some English, Welsh, and Newfoundland dialects. The two of these are transcribed as /eɪ/.Speakers of some rhotic dialects, By way of example in Eire and Scotland, may not distinguish between the vowels of close to /ˈnɪər/, overcome /ˈkjʊər/ and sq. /ˈskwɛər/ around the one hand