The Elephant Gambit (QP Counter-Gambit) arises after 1.e4 e5 2.Nf3 d5. ECO code: C40.
Black counter-attacks in the centre immediately. After 3.exd5, Black plays 3...e4 or 3...Bd6, seeking active piece play and open lines. The gambit is considered dubious—White maintains the extra pawn with accurate play. However, it has surprise value at club level.