A water tap dripping in slow rhythm. Recorded with dual Aquarian Audio XLR-H2a hydrophones to a Sound Devices 702 recorder. Process chain: denoising - gate - low-end roll-off EQ - multiband dynamic EQ - limiter. Depending on what you want to do with this may need an additional 3dB EQ cut at approximately 100Hz. Add some reverb to get a really nice effect.
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