White opts to accept the pawn offered for little compensation. Black is now screwed.
This opening is extremely uncommon as the lack of material for black can be converted into a forced loss, if both sides play perfectly. Black now has the option of defending with Bb7, which threatens both e4 and g2 behind it, or a6, hoping to try and force white's bishop around the board to gain tempo. While a somewhat unsound opening for black, this opening presents black with many opportunities to attack during the opening and midgame. The Polish Gambit, therefore, is best used in bullet and blitz time controls, with a player who has studied possible future lines, as well as to take his/her opponent by surprise.