Found this pic "the tunnel" on facebook and I'm struggling
to identify the approach roads and the one where the blue bus is on. date?

Possibly Market Place South opposite market steps?

The same photo is in black and white in the book 'Nostalgic Wirral', where it is described as Market Place South. The old market was to the left of the parked cars.

Where would the buildings straight ahead be?

Another perspective ...

Red, Traffic Queue,
Blue, Bus, probably at the Bus stop/ Shelter, Chester St.

It is Market Place South, opposite the main stepped entrance to the old market. The row of buildings on the right included Hubbard and Martin's bakers, while the building at the end of the row - nearest the tunnel entrance - was the Shakespeare pub.

Here are a couple of shots of the same area seen from the tunnel entrance, around 1962.

Thanks for reminding me of an old name: Hubbard & Martin; they had a shop near the top of Grange Rd. as well.

There was also a Hubbard & Martin shop on Woodchurch Road, Prenton in the late 1950's.

I found this reference to Hubbard & Martin on the Internet, in connection with the writer Malcolm Lowry, who was born in New Brighton.

You can see from the old advert that the firm's head office was in Market Place South.

http://guttedarcades.blogspot.co.uk/2012/08/hubbard-and-martins-birkenhead.html

They also had a Bakery in Pilgrim St., as well as the one behind the shop at the top of Oxton Rd., Ted Hubbard (the owner's son) was Head Boy at the B I in the 50s

A mention of them, Liverpool Mercury, 1888.