Everton assistant manager Steve Round was disappointed with the match officials after they chalked off a Phil Jagielka effort during the Toffees' 0-0 stalemate at Stoke City on Saturday.
The central defender planted a header beyond Potters' stopper Asmir Begovic in the 73rd minute but referee Howard Webb disallowed his effort.
Jagielka met Mikel Arteta's corner perfectly but, as Webb looked like awarding the goal, his assistant flagged for an infringement, much to the visitors' frustration.
The draw has now ended the Merseysiders' hopes of clinching a last-gasp Europa League qualification place and Round has admitted it was a hard decision for the team to take.
Speaking after the game, Round said:"We were very disappointed with the ruling because we thought it was a perfectly good goal.
"The cross came over from Mikel and Phil has headed it straight into the net.
"It has been given for offside on Victor Anichebe and for interfering with the goalkeeper (by Victor), which was quite harsh. With today's new rule for offside it is a very tough decision to take.
"But we respect the decision because the official has not got an easy job. We have to take it on the chin and move on."