"Do you make the difference between phone and phoneme? Phone = a linguistic
sound uttered by a speaker. Phoneme = a set of phonetic traits the
realisations of which depend on the phonotactic position it fills."

"Even making such a distinction, different English dialects have
different sets of sounds. Some speakers have the same vowel in the
stressed syllables of 'caught', 'father' and 'bother'. Others have two
the same and one different, and there are two possibilities for this.
Others still (like myself) distinguish all three, but may not
distinguish between 'caught' and 'court'. My dialect has phonemic
length; others have a tense--lax distinction (some (/e/, /i/, /u/, /o/)
of the tense vowels in that are diphthongs (/&i/ &=ae-ligature, /@i/
@=schwa, /@u/, /6u/ 6=turned a) in my dialect, and some of my long
vowels (/e:/, /I:/; some /a:/, /o:/) are combinations (/Er/, /Ir/; /Ar/,
/Or/) or don't exist as separate phonemes (/O:/, /&:/) to those with
tense vowels). [...]" Tristan McLEAY, AUSTRALIA

Thanks a lot for the data. But ... whatever the language or dialect
considered, it has a set of linguistic sounds called "phones", and from this
set a linguist can determine a phonemic system. There is no such thing as a
language or a dialect without a phonemic system. Jean-Paul G. POTET