The gerund-particle sometimes looks like a noun. This is especially true when it is used as a subject, as in the following example:
ð ə WORD_BOUNDARY d̠ʒ ɛ ɹ ʌ n d p ɑ ɹ t ɪ k ə l WORD_BOUNDARY s ʌ m t aɪ m z WORD_BOUNDARY l ʊ k s WORD_BOUNDARY l aɪ k WORD_BOUNDARY ʌ WORD_BOUNDARY n aʊ n WORD_BOUNDARY ð ɪ s WORD_BOUNDARY ɪ z WORD_BOUNDARY ɪ s p ɛ ʃ ə l i WORD_BOUNDARY t ɹ uː WORD_BOUNDARY w ɛ n WORD_BOUNDARY ɪ t WORD_BOUNDARY ɪ z WORD_BOUNDARY j uː z d WORD_BOUNDARY æ z WORD_BOUNDARY ʌ WORD_BOUNDARY s ʌ b d̠ʒ ɛ k t WORD_BOUNDARY æ z WORD_BOUNDARY ɪ n ð ə WORD_BOUNDARY f ɑ l oʊ ɪ ŋ WORD_BOUNDARY ɛ ɡ z æ m p ə l WORD_BOUNDARY