| ID | Interpret | Skladba | Album | |
| 121. | The Offshore Electric Company | A Year Spent Underwater | EP |  |
| 122. | Bridge Underwater | Bridge Underwater - here it is folks | Some Songs | |
| 123. | David Wise | Underwater Drips Ambience | Star Fox Adventures | |
| 124. | Claire Fitch (PREVIEW: buy it at www.magnatune.com) | Underwater (PREVIEW: buy it at www.magnatune.com) | Ambiencellist (PREVIEW: buy it at www.magnatune.com) | |
| 125. | EatMe & Sebastic | Underwater Vision Supplement | - [ Nevermade ] - | |
| 126. | David Bergeaud, Niels Bye Nielsen | Underwater Tyhrranoid Base | Ratchet & Clank: Up Your Arsenal | |
| 127. | [V.O.L] Squad | Ýòî Ãëóáæå ×åì Íûðÿåò Underwater | | |
| 128. | Hamilton Yarns | Search For The Underwater Town | Willkommen Collective: Volume 1 | |
| 129. | Vancouver Film School | Underwater Bathtub Drain | Sounddogs.com | |
| 130. | Implex | Underwater Dreams pt2 - Nightmare Trippin | | |
| 131. | Triple Crown Sound | Underwater,Swim,Strokes,Mushy | Sounddogs.com | |
| 132. | Eryn Dearden and Courtney H. | Robomiko Episode 02 - Underwater Ray Romano | Robomiko | |
| 133. | Daniele Torelli | Cell Phones Work Much Better Underwater | Without The People | |
| 134. | Eddie The Rat | Breathing Underwater in the Data Stream | Lip-synching At Zero-Gravity | |
| 135. | Underwater Connection | Underwater Antique Bottle Collecting | | |
| 136. | Eddie the Rat | Breathing Underwater in the Data Stream | Lip-synching at Zero-Gravity | |
| 137. | Domased (PREVIEW: buy it at www.magnatune.com) | Underwater Beauty (PREVIEW: buy it at www.magnatune.com) | Return Back (PREVIEW: buy it at www.magnatune.com) | |
| 138. | Triple Crown Sound | Underwater,Toy,Clicks,Maneuvers,Deep,Slow | Sounddogs.com | |
| 139. | IDX1274 vs VTG | The Soft Butterfly, Its End Not Underwater, Was Loudly Over Drunk | Tribute to Necktar / The Soft Butterfly, Its End Not Underwater, Was Loudly Over Drunk | |
| 140. | Triple Crown Sound | Underwater,Hose,Spray,Swell,Blast,Pan,Right to Left | Sounddogs.com | |
| 141. | Underwater Connection | Dr. Kira Kaufmann discusses her Introduction to Underwater Archaeology Specialty Class | | |
| 142. | bleepheartbleep | end of level boss fights, underwater stages, invincibility and other video game cliches (vbr).mp3 | | |
