| ID | Interpret | Skladba | Album | |
| 91. | Dr. Rek & Dave | trumpets underwater | DnAbent Vol. 2 |  |
| 92. | Eddie the Rat | Breathing Underwater in the Da | Lip-synching at Zero-Gravity | |
| 93. | Dir3kt | Underwater trip | | |
| 94. | ProPulsion | Underwater Cities | | |
| 95. | Ka-Boom!Box | Underwater Escape Trick | Blue Leader Remixes | |
| 96. | The Offshore Electric Company | A Year Spent Underwater | EP | |
| 97. | Freak You | Worship - Underwater (Freak Yo | Discoworkout.com | |
| 98. | [V.O.L] Squad | Ýòî Ãëóáæå ×åì Íûðÿåò Underwater | | |
| 99. | Bridge Underwater | Bridge Underwater - here it is folks | Some Songs | |
| 100. | EatMe & Sebastic | Underwater Vision Supplement | - [ Nevermade ] - | |
| 101. | David Bergeaud, Niels Bye Nielsen | Underwater Tyhrranoid Base | Ratchet & Clank: Up Your Arsenal | |
| 102. | Kelly Morrison, Ariel Nunez and Lindsey Turrentine | Gadgettes 05/11/07 - The Underwater Edition | cnet.com | |
| 103. | 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) | |
| 104. | Mock & Toof | underwater demo version | Underwater | |
| 105. | Hamilton Yarns | Search For The Underwater Town | Willkommen Collective: Volume 1 | |
| 106. | David Wise | Underwater Drips Ambience | Star Fox Adventures | |
| 107. | Vancouver Film School | Underwater Bathtub Drain | Sounddogs.com | |
| 108. | 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) | |
| 109. | Triple Crown Sound | Underwater,Swim,Strokes,Mushy | Sounddogs.com | |
| 110. | Daniele Torelli | Cell Phones Work Much Better Underwater | Without The People | |
| 111. | Implex | Underwater Dreams pt2 - Nightmare Trippin | | |
| 112. | Eryn Dearden and Courtney H. | Robomiko Episode 02 - Underwater Ray Romano | Robomiko | |
| 113. | Eddie the Rat | Breathing Underwater in the Data Stream | Lip-synching at Zero-Gravity | |
| 114. | Underwater Connection | Underwater Antique Bottle Collecting | | |
| 115. | Eddie The Rat | Breathing Underwater in the Data Stream | Lip-synching At Zero-Gravity | |
| 116. | Triple Crown Sound | Underwater,Toy,Clicks,Maneuvers,Deep,Slow | Sounddogs.com | |
| 117. | 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 | |
| 118. | Charles Foster Kent | 02 - Study I: MAN'S PLACE IN THE WORLD Pt. 2: 4. A Comparison of the Two Accounts of Creation; 5. Man's Conquest and Rulership of the World; 6. Man's Responsibility as Ruler of the World | The Making of a Nation: The Beginnings of Israel's History | |
| 119. | Triple Crown Sound | Underwater,Hose,Spray,Swell,Blast,Pan,Right to Left | Sounddogs.com | |
| 120. | Underwater Connection | Dr. Kira Kaufmann discusses her Introduction to Underwater Archaeology Specialty Class | | |
