[2] The plot follows King Edward VII and President Armand Fallières dreaming of building a tunnel under the English Channel.

The idea of building a tunnel under the Channel was much discussed in 1907; Méliès's film is a highly topical take on the popular subject.

[2] Fernande Albany, an actress who also appeared in Méliès's The Impossible Voyage, An Adventurous Automobile Trip, and The Conquest of the Pole, plays the leader of the Salvation Army parade.

[5] Special effects used in the film include stage machinery, pyrotechnics, substitution splices, superimpositions, and dissolves.

[3] Tunneling the English Channel was released by Méliès's Star Film Company and is numbered 936–950 in its catalogues, where it was advertised as a fantaisie burlesque à grand spectacle en 30 tableaux.