* Some languages have distinct phonemes for /l/ and /r/. In these languages, /l/ and /r/ are distinct sounds, meaning they can change the meaning of a word. Examples include English, Spanish, German, and French.
* Some languages have a single phoneme that can be pronounced as either /l/ or /r/. This is called "phonetic variation" or "allophony". In these languages, the pronunciation of /l/ or /r/ is determined by the surrounding sounds. For example, in Japanese, the phoneme /ɾ/ is pronounced as /l/ before a vowel and as /r/ before a consonant.
So, to answer your question:
* In languages like English, /l/ and /r/ are two separate phonemes.
* In languages like Japanese, /l/ and /r/ are allophones of the same phoneme.
It's important to specify the language you're asking about when discussing phonemes and allophones.