It is important to note, however, that different mergers occur in different dialects. Among United States accents, the Boston, Eastern New England and New York accents have the lowest degree of pre-rhotic merging. Some have observed that rhotic North American accents are more likely to have such merging than non-rhotic accents, but that cannot be said of rhotic British accents like Scottish English, which is firmly rhotic but has many varieties with the same vowel contrasts before as before any other consonant.