Exeter boss Matt Taylor was left furious by the goal which sent his side crashing out of the FA Cup.

The Grecians lost 2-1 at Cambridge with Harvey Knibbs heading in the winner two minutes from time.

The goal was initially ruled out for offside against Sam Smith, but was then allowed to stand after protests that Smith was not active following Wes Hoolahan’s cross.

Taylor’s side had led through Sam Nombe’s penalty before Cambridge equalised through Adam May, and Knibbs’ header sent Mark Bonner’s side into round three for the first time in five years.

“I still don’t fully understand it because there was an offside player five yards out from goal, in the middle of the goal, who jumped for the cross, that was given offside,” Taylor said.

“He has affected our back line, he has affected our goalkeeper, hence why the linesman gave offside.

“A player from behind him has scored the goal. I’ve got no qualms if that player is not there four yards out from goal jumping for the ball. If affects our whole group and that’s why it’s given offside.

“Do I know the laws in terms of the offside rule? I don’t think anyone does at the moment. It felt like they overcomplicated what I thought was quite a simple situation.

“We’d have done the same, let’s be honest. I can’t blame Cambridge in relation to that. Officials have to be strong to say we’ve made a decision, we’ve committed to it. The linesman saw that player.

“I could stand here talking all day and I don’t think we’d understand that decision.”

Cambridge assistant boss Gary Waddock praised Exeter but was happy to get the win that took the U’s through.

“Both teams just wanted to get in the hat for the next round, and I think that showed in the last 10 minutes of the game,” said Waddock.

“It was a proper cup tie in the end. You’ve got to give Exeter credit for the way they’ve come here; they’re a good side and they’ve taken the game to us.

“They’ve had chances during the course of the game as well but we’ve come through it so we’re pleased to be in the hat. Our changes were attacking ones and we’ve come out on the right end of the result, but Exeter will feel hard done by.

“I don’t think any of the clubs wanted a replay, we’ve had a heavy schedule ourselves and we’re going into another heavy schedule.

“The linesman’s seen something and the referee’s gone over but it goes in as a goal. We’re through to the next round which is the most important thing.”