The simple answer is the partial pressure of nitrogen being breathed. The deeper a diver goes, the greater the partial pressure of nitrogen in the air being breathed due to the increased pressure from being deeper. There is also a debate as to whether oxygen contributes to narcosis. But for a more indepth answer ... I don't think anyone really knows why it happens and last I knew there were different theories out there. Perhaps some medical people can jump in here some.
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