It is possible for someone to be both a niece and cousin to the same person if their parents are siblings and those siblings married siblings, making them double first cousins.

For example, if a woman has a brother, and that brother marries the sister of the woman's husband, any children born of those two marriages would be both first cousins and nieces or nephews to the woman.

This relationship is known as a double first cousin because the cousins share both sets of grandparents, and therefore their genetic relationship is similar to that of half-siblings.
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