| UNDERSEA | In the depths of the 31 Down |
| STATE | With 8-Across, the sources of the 31-Down in this puzzle's reviews |
| CASSOWARY | The 31-Down clue rearranged |
| FANGORN | Forest where the 31 Down live |
| GNOME | One of a species of legendary creatures said to live in the depths of the earth and guard buried tre |
| ABYSS | "The ___"- film set in the depths of the ocean |
| NEREUS | In Greek mythology, a sea god who lived in the depths of the sea with his wife Doris and their daughters |
| ENGINEROOM | Ignore omen in the depths of the ship (6,4) |
| TRAWL | A dragnet; an act of fishing along the seabed with said bag- or sock-shaped seine; thus, a thorough comb, fish or search for information, whether on the Net or in the depths of one's brain (5) |
| INNERSPACE | What one has in mind for the depths of the sea? |
| POND | Maybe swim in this in the depths of despondency? (4) |
| BATHETIC | Meanly sinking to the depths of the tub, quote the reverse (8) |
| ITALIANSUB | Vessel for exploring the depths of the Adriatic Sea? |
| OCEANIC | In the depths of cocaine abuse (7) |
| SNOWMEN | As built in the depths of winter (7) |
| FEBRUARY | See and hear where they make Irn Bru in the depths of winter? (8) |
| JALISCO | Seventh-largest of the 31 states of Mexico, in the west on the Pacific coast; capital, Guadalajara (7) |
| TLAXCALA | Smallest of the 31 states of Mexico, at the foot of the active La Malinche volcano (8) |
| KINGS | One of the 31 constituent colleges of the University of Cambridge (5) |
| PLUMBBOBS | From the Latin for "lead", weights of said element or other metal placed at the ends of lines for determining verticality or the depths of water (5,4) |