Not really underground, but I am including it as it is a long tunnel that can only be accessed by boat. The tunnel is on Regent's Canal in London, and runs under Islington town centre. Boat trips are run by the Canal Museum near King's Cross station. The museum has an underground ice well which I visited in 2019.
Tickets for the boat tour include entry to the museum, as the boats leave from the dock outside the museum, in Battlebridge Basin. I chose the last tour of the day, which was a one way through the tunnel and ended near Angel station. All the other tours do a return trip through the tunnel and back to the museum.
Apparently on some boats you can sit outside, but on my tour there was only inside seating, with limited open windows, so it wasn't so good for photos.
After a safety briefing the boat chugs out to the canal and soon approaches the tunnel. We had to tie up and wait for a boat to come through, as there is only enough width for one boat in the narrow tunnel. The west portal of the 875 m long tunnel -
Water level is going down -
Map of Regent's Canal
Read more on Islington tunnel on the Canal Museum page, also on Wikipedia.