Wood-would merger

The wood-would merger is the merger of /U/ and /@\/. Some Welsh English speakers distinguish the vowels in "wood" /wUd/, "book" /bUk/ and "wool" /wUl/ from the vowels in "would" /w@\d/, "could" /k@\d/, "should" /S@\d/ and "boulevard" /b@\l@vArd/.