[ɜ:]

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[hɜ:]her
[gɜ:l]girl
[bɜ:d]bird
[tɜ:n]turn
[vɜ:b]verb
[bɜ:n]burn
[fɜ:st]first
[lɜ:n]learn
[lɜ:nt]learnt
[hɜ:d]heard
[skɜ:t]skirt
[wɜ:]were
[wɜ:k]work
[wɜ:ld]world
[wɜ:s]worse
[wɜ:st]worst
[ˈkɜ:tn]curtain
[ˈpɜ:pl]purple
[ˈpɜ:sn]person