The spelling of the word "BORROWE" might seem confusing, but it follows the rules of English orthography. In IPA phonetic transcription, the word is pronounced as /ˈbɒrəʊ/. The double "r" indicates the stressed syllable, and the "e" at the end is a silent letter that does not affect the pronunciation. Therefore, the spelling "BORROWE" is a valid representation of the sound /ˈbɒrəʊ/. It is important to pay attention to spelling rules, as they help improve communication and comprehension in written language.