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29 days agoTechnically, the line is at the second to last opponent in the direction of attack.
The usual case is that the goalkeeper is the last opponent, so the line is at the last defender. If the keeper comes forward past some of the defenders, then the line would be at the second last defender.
The attacker also has to be ahead of the ball to be offside, which doesn’t seem to be mentioned in the link. You could have two attackers, both in offside positions, but if the one with the ball passes to the second attacker and the second is behind the ball when the pass is made, then it is not offside.
Yeah, it’s one of those scenarios that happens so infrequently that people rarely think about it.
Until it does happen and then everyone gets confused!