The 1934 Queensway Road Tunnel under the River Mersey at Liverpool,

The 1934 Queensway Road Tunnel under the River Mersey at Liverpool, was chosen over a massively high bridge for defence reasons. It was feared aircraft could destroy a bridge in times of war. Maintenance costs of a massive bridge to allow the world's largest ships navigate under was considered higher than a tunnel. Similar conclusions were met for the 1971 Kingsway Tunnel under the River Mersey.
The Queens–Midtown Tunnel in New York City serves as an example of a water-crossing tunnel built instead of a bridge.

Examples of water-crossing tunnels built instead of bridges include the Holland Tunnel, Queens-Midtown Tunnel and Lincoln Tunnel between New Jersey and Manhattan in New York City, and the Elizabeth River tunnels between Norfolk and Portsmouth, Virginia, the 1934 River Mersey road Queensway Tunnel and the Western Scheldt Tunnel, Zeeland, Netherlands.

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