| REASSESS | Most of the actual engineering found in two ships to evaluate again (8) |
| ASSESSOR | Are circling round two ships to calculate damage (8) |
| CARNAUBA | Palm frond occasionally found in two areas in part of the Caribbean (8) |
| CASHFLOW | Measure of the actual money generated by a business rather than the accounting profit (4,4) |
| IDLENESS | First person had seen two ships around the northeast; now there's a lack of activity |
| GANGWAYS | Passages on ships; bridges linking ships to shores; aisles between rows of seats; or, corridors generally (8) |
| IRONWOOD | Very hard material found in two clubs (8) |
| RESTLESS | Break two ships, being fidgety |
| VALERIAN | Plant found in two valleys heading north |
| FLOTILLA | Ships to fail badly crossing lakes (8) |
| SLIPSHOD | Slovenly old ships to be replaced |
| POSSESS | Take control of petty officer, English, in two ships (7) |
| ARTIST | "A dreamer consenting to dream of the actual world," according to George Santayana |
| PRETEXT | An excuse in advance of the actual wording |
| DAGAMA | Portuguese explorer who was the commander of the first ships to sail directly from Europe to India (5,2,4) |
| VASCODAGAMA | Portuguese explorer who was the commander of the first ships to sail directly from Europe to India (5,2,4) |
| LAKE | "And saw two ships standing by the ___" (Luke 5:2) |
| ORDINARYSEAMAN | Sailor briefly having a break, being between two ships (8,6) |
| HORSEMANSHIP | Shore buffeted two ships showing skill in managing bays, perhaps (12) |
| RETEST | To examine or evaluate again (6) |
