1. The problem is to find the result of the subtraction $23.1 - 0.05$. 2. When subtracting decimals, align the decimal points and subtract as with whole numbers. 3. Write the numbers with aligned decimals: $$\begin{array}{r} 23.10 \\ -0.05 \\ \hline \end{array}$$ 4. Subtract the hundredths place: $0 - 5$ requires borrowing. 5. Borrow 1 from the tenths place: $1$ becomes $0$, and $0$ in hundredths becomes $10$. 6. Now subtract hundredths: $10 - 5 = 5$. 7. Subtract tenths: $0 - 0 = 0$. 8. Subtract units and tens: $23 - 0 = 23$. 9. Combine the results: $23.05$. 10. Therefore, the answer is $23.05$.