Hurumph.
That first goal was WAY offside.
Still, better than the France Romania game.
(Internet source.)
The first goal was NOT offside. Here are the laws that say so.
Section 11.11 of FIFA's Advice to Referees
Section 11.4.1 of Laws of the Game, FIFA Refereeing Code
In section 11.11 (Defender legally off field of play) of FIFA's "advice to referees," it clearly states that "A defender who leaves the field during the course of play and does not immediately return MUST STILL BE CONSIDERED in determining where the second to last defender is for the purpose of judging which attackers are in an offside position. Such a defender is considered to be on the touch line or goal line closest to his off-field position. A defender who leaves the field with the referee's permission (and who thus requires the referee's permission to return) is not included in determining offside position."
This answer is correct, and the rest of the world will catch up eventually. Which, of course, explains why the Italians lined up without much of a protest to restart the game after the Dutch goal. Not to mention that the Italian defender was knocked there by his own keeper (Buffon).
Also, from an updated soccer report on FoxSports.com
"RUUD van Nistelrooy's opener in The Netherlands' 3-0 demolition of Italy in Berne was not offside, the chairman of Austria's refereeing commission Gerhard Kapl insisted after the game.
According to Kapl the Dutch striker was played onside by Italian defender Christian Panucci, who had been injured moments earlier and who was behind the goalline as Van Nistelrooy fired home.
Kapl told Austrian news agency APA that, contrary to Italian protests, the decision by Swedish referee Peter Frojdfeldt to award the goal was "100 per cent correct, without any doubt."
Kapl added that article 11.4.1. of the refereeing code stipulated that "an opposing player cannot be offside when one of the last two defenders has left the field of play," as in the case of Panucci."
The Dutch player was about 5 yards ONSIDE. Clean play, good goal, excellent work by the officiating crew for getting it perfectly correct, right then and there. Shame on all commentators who got this dead wrong.