** EDIT:  I have created a new tutorial for seamless single crochet which is a simpler and much better  technique.  Don't use this one. :) **

This is a a supplement to the Seamless Single Crochet Tutorial.  Here I show you, step by step how to make the last slip stitch of a row, turn your item clockwise, and make the first deep single crochet.  I show this for when you are starting on the outside of your item and from the inside of your item.

Starting From Inside Your Item (text is above its corresponding photo)

1) In the first image, the last stitch of the row has been completed.  In the second image, I have placed a small piece of white yarn in the space between the last stitch and the first stitch.



2) Slip stitch in the first stitch of the row and chain one.  Hold your hook (it should not move) and rotate your item clockwise 180 degrees.  The direction is indicated by the red arrows.



3) Now you are looking at the outside of your item.  Insert your hook in the same space where the white piece of yarn is.



4) Complete the deep single crochet.  The second image shows you how the first single crochet is just a little deeper than the subsequent single crochet stitches.



Starting From Outside Your Item (text is above its corresponding photo)

1) In the first image, the last stitch of the row has been completed.  In the second image, I have placed a small piece of white yarn in the space between the last stitch and the first stitch.



2) Slip stitch in the first stitch of the row and chain one.  Hold your hook (it should not move) and rotate your item clockwise 180 degrees.  The direction is indicated by the red arrows.



3) Now you are looking at the inside of your item.  Insert your hook in the same space where the white piece of yarn is.



4) Complete the deep single crochet.  The second image shows you how the first single crochet is just a little deeper than the subsequent single crochet stitches.