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?A?L
17ac] Blubber in round mass taken from sound.[4]
[Is it BAWL? If so why?].

Sounds like BALL.

17a; Yes, "bawl " = blubber (def)
bawl sounds like ball (round mass)

Of course! Thanks rossim.

26ac: Smash hit's a near thing (4) T.i.
Could be THIS - anagram of hit's, or THIN - nearly 'thing', but I don't see a definition.

26a: yes, this = near thing (def)
anagram of "hits"

I see it now, elle - something nearby, rather than a narrow escape.

I think I was just lucky there, phantom - I never even thought of a "narrow escape"!

Completely baffled by the parsing for these, help appreciated....

5d Significant number spread out to dry (5) - NOTED (Significant)

21d Polar opposite to start work in shop, showing bravery (5) - NERVE (Bravery)

Number- No
Spread (grass) out to dry - Ted

Serve becomes Nerve by changing South to North