411 REFERENCE · Wikibooks
Chess Opening Theory/1. e4/1...e5/2. d4/2...exd4/3. c3/3...dxc3/4. Nf3
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Danish gambit accepted C27 Danish gambit accepted
4. Nf3!?
This offers another pawn to Black. Black may take 4...cxb2, where White's idea is 5. Bxb2.
It is more typical for White to offer this gambit with 4. Bc4 instead, which develops the bishop to pressure f7. Delaying Bc4 with 4. Nf3 is less sharp. The difference can be illustrated in the lines
After 4. Nf3 cxb2 5. Bxb2 Nf6 6. e5, Black has 6...Ne4, and 7. Bc4 is a bit too late. 7...Bb4+ -- and Black's knight and bishop combine to control the dark squares around the king.
Compare the 4. Bc4 line, 4...cxb2 5. Bxb2 Nf6 6. e5, where 6...Ne4? allows 7. Bxf7+ Kxf7 8. Qf3+ Ke8 9. Qxe4 .