More importantly, English spelling conventions are not consistent enough to be used in a systematic phonetic transcription o The same letter or letter combination can refer to different sounds · low vs.cowⅴS.bow;Pow,SO The same sound can be written with different letters or letter combinations ° sound,coM,bogh .Different dialects pronounce the same word differentl Good only for english(at best)More importantly, English spelling conventions are not consistent enough to be used in a systematic phonetic transcription. •The same letter or letter combination can refer to different sounds. •low vs. cow vs. bow, row, sow •The same sound can be written with different letters or letter combinations. •sound, cow, bough •Different dialects pronounce the same word differently. •Good only for English (at best)