Beenhakker believes Webb's decision, after Mariusz Lewandowski defended a free-kick by holding Sebastian Prodl's shirt, effectively knocked Poland out of Euro 2008.

"Maybe he wants to show he is a big boy and has the guts to do it, I don't know," Beenhakker said. "I've never had a problem in 43 years of being in football but this is something I cannot understand."

Poland can still qualify for the quarter-finals but need to get a win against Croatia, who are the first to go through from Group B. Even then they are relying on other results going their way.

"It's impossible to accept but I am working on it," he said,

"I'm very satisfied with the boys, I have no complaints about the boys.

"We don't have it in our own hands any more and the conclusion is we are out of the tournament."

Their prospects of reaching the knockout stages looked brighter when Roger Guerreiro tapped in against the run of play on the half-hour mark, although the Brazil-born playmaker looked offside.

Although Poland were given a helping hand for the opener, Beenhakker was fuming with the last-gasp penalty that led to Ivica Vastic scoring from the penalty spot.

"Just bad luck? Before the tournament we had a DVD about what is allowed and not allowed," he added. "One was the wrestling style from corners and free-kicks.

"Referees were instructed to look for that. I saw the same story in many matches. It was not unusual, we saw it in many matches up to now.

"There was the usual wrestling we see in the last five years of football."

Beenhakker claimed the draw hurt more than the defeat by Germany in their Group B opener.

"If you lose a game because they score two and you don't it's different and tough but you accept it," he said. "Sometimes you don't get what you deserve. This hurts much more than the first match.

"It was the only situation to survive in the tournament. Austria is excited about the result. Our conclusion is that with this result we are out of the tournament."

Austria coach Josef Hickersberger was told by his staff Poland's opener should not have stood.

He said: "From my point of view I could not see an offside but I was told that it was offside. If the referee doesn't whistle it is a goal."

Hickersberger was encouraged by the first-half performance from his side. "I didn't see any clear chances for goals in our second half but we did have them in the first half and it was the same against Croatia.

"Tactics were blamed that day, this may have been something different."