The accident involved a taxi and an Audi S3, which were heading towards Wirral, shortly before 12:30 a.m.
The driver and passenger of the Audi suffered multiple injuries in the collision and were taken to hospital, where the woman, in her 20s, died.
The taxi driver, a man in his 40s, was seriously injured. He was also transferred to the hospital where he remains.
READ MORE:Downtown traffic commissioner says he ‘doesn’t do anything all day and gets paid for it’
The Queensway Tunnel – also known as the Birkenhead Tunnel – remains closed while police investigate. Drivers are advised to find alternative routes.
A spokesperson for Merseyside Police said: ‘We can confirm that we are investigating a fatal road collision in the Queensway tunnel in the early hours of this morning, Sunday 17th e October.
“Officers were contacted at 12:25 am following reports that an Audi S3, heading towards Wirral, had collided with a taxi inside the tunnel.
“The driver and passenger of the Audi suffered multiple injuries and were transferred to hospital, where the woman, who is in her twenties, sadly died.
“The driver, also in his twenties, is still hospitalized in critical condition.
“The taxi driver, a man in his forties, was seriously injured and is also hospitalized.
“The closest relatives have been sensitized and are supported by specialized officers. “
Matrix Inspector Mark Worrell said: “Our hearts are with the family of the deceased woman and those injured in this collision.
“The incident is currently under investigation and I would ask anyone who saw anything prior to the collision that could assist our investigations to contact us.
“It is believed that before entering the tunnel, the Audi had collided with another vehicle on the Hunter Street roundabout. We are currently examining a number of avenues for investigation.
If you witnessed the incident or have CCTV, dash cam or other images, contact Merseyside Police on (0151) 777 5747, by email: [email protected], or via @MerPolCC on Twitter, or “Merseyside Police Contact Center” on Facebook, with reference 21000720520.
Receive newsletters with the latest news, sport and updates from ECHO Liverpool by signing up here