24 down
23
hours
essentially
to
make
list
(4)
23 hours essentially to make list (4)
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How the clue works
The definition is list, as a menu lists the dishes on offer. The "23" is a cross-reference, so you need the answer to 23 down (DUDES) and then find a synonym for it, which is MEN. "Essentially" tells you to take the middle of "hours", which is U, and tacking that onto MEN gives you the answer.