Conversion, one of the principal ways of forming words in Modern English is highly productive in replenishing the English word-stock with new words. The term conversion, which some linguists find inadequate, refers to the numerous cases of phonetic identity of word-forms, primarily the so-called initial forms, of two words belonging to different parts of speech. This may be illustrated by the following cases: work — to work; love—to love; paper — to paper; brief — to brief, etc. As a rule we deal with simple words, although there are a few exceptions, e.g. wireless — to wireless.
It is fairly obvious that in the case of a noun and a verb not only are the so-called initial forms (i.e. the infinitive and the common case singular) phonetically identical, but all the other noun forms have their homonyms within the verb paradigm, cf. (my) work [wэ:k]) — (I)work [wэ:k]; (the) dog’s [dogz] (head) — (many) dogs [dogz] — (he) dogs [dogz], etc.
It will be recalled that, although inflectional categories have been greatly reduced in English in the last eight or nine centuries, there is a certain difference on the morphological level between various parts of speech, primarily between nouns and verbs. For instance, there is a clear-cut difference in Modern English between the noun doctor and the verb to doctor—each exists in the language as a unity of its word-forms and variants, not as one form doctor. It is true that some of the forms are identical in sound, i.e. homonymous, but there is a great distinction between them, as they are both grammatically and semantically different.
If we regard such word-pairs as doctor — to doctor; water — to water; brief — to brief