Dark Entries has released compilations dedicated to the underground post-punk and electronic music scene of its home city of San Francisco, as well as collections focusing on visionary sounds from Mexico and Portugal during the 1980s. Rather than a geographical theme, Deep Entries shines a light on queer electronic artists, upholding the label's mission of preserving gay musical history. Four of the tracks on this collection are by artists who have appeared on the label before, and several selections on the album are previously unreleased. Adorned with a bathhouse-themed cover illustration, Deep Entries consists of songs about kinky sex and late-night encounters, as well as extroverted, club-friendly celebrations. Maxx Mann's darkly humorous, fetish-themed minimal synth lament "Just Like a Razor" opens the record. More disco-friendly selections are included by German synth pop icons Boytronic (an alternate mix of 1985 album track "Tonight") and Hi-NRG pioneer Patrick Cowley (an ecstatic, Paul Parker-featuring version of "Love Me Hot" that somehow hadn't been released yet).