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Sigh, and get your students to do the same. Gradually change the sign into an extended 'ffffffffffff' sound. Then change it to an 'ifffffffffff' Next, drill sentences:
'Iffffffffff (only) I could go to the party tomorrow' ie second conditional or
'Ifffffffffff (only) I hadn't said that/gone there/hit him/dropped my wallet' ie third conditional.
The idea is to connect second and third conditonals with the concept of regreting something.
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