I feel that the other review does this game a disservice, so I'd like to point prospective buyers to several positive reviews of the first edition (which I own in hardcopy) from rpg.net. Like Trail of Cthulhu, De Profundis presents yet another different take on Lovecraftian/horror roleplaying that's just as valid as the standby Call of Cthulhu. If you own the first edition, the second edition is a worthwhile buy for the essays and appendices full of suggestions for play, as well as an all-important PDF copy for travel reading. The game can also be used in conjunction with settings such as Unknown Armies, Conspiracy X, and the like.
It isn't a sit-around-the-table-and-play game, but it's perfect for solitary gamers and those of us who find ourselves pressed for time to play.
I also think it would appeal to readers of, say, Caitlin R. Kiernan and Neil Gaiman as well as gamers in general.
and, in all fairness, another uncomplimentary review:
[5 of 5 Stars!]