Conversion, which is obviously important in the forming of new words in English, is often ignored or, at best, treated sketchily in grammar books. In some cases -Jespersen is an example- it is treated extensively, but from a diachronic point of view. When it is treated synchronically, there is often division of opinion about the number of categories involved and their relative importance. This article compares the point of view of different grammarians on the subject.
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