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Polish Defense: Spassky Gambit Accepted is a chess opening that arises after 1.d4 b5 2.e4 Bb7 3.Bxb5. It is classified A40 in the ECO system, and the position after these moves has black to move.
This line is a variation within the Polish Defense family. The strategic ideas above describe the family as a whole; this particular line reaches them by the move order 1.d4 b5 2.e4 Bb7 3.Bxb5.