ANDREW Taylor has urged the footballing authorities to re-examine the offside rule in order to prevent a repeat of the controversy that blighted Middlesbrough's Carling Cup defeat at Tottenham on Wednesday night.

The Teessiders became embroiled in the latest in a long line of high-profile refereeing disputes when Gareth Bale's 72nd-minute opener was allowed to stand despite concerted appeals from the visitors.

While Bale was in an onside position as he raced on to Robbie Keane's through ball beyond the Boro defence, his team-mate Aaron Lennon was clearly offside as he allowed the ball to pass beyond him.

Lennon's presence prevented the covering Taylor from making a challenge, leaving the full-back understandably frustrated at referee Keith Stroud's decision to award the goal.

In his defence, Stroud claimed that he was following the letter of the law, which states that Lennon could only have been penalised if he had been 'directly interfering' with play.

Taylor accepts that a 'grey area' exists in which the referee's judgement becomes crucial, but feels that the regulations have now become so clouded that an overhaul of the rules is essential.

"It's a difficult situation but I really think something needs to be done about the rule now," said the England Under-21 international. "It can't go on as it is because nobody really knows where they stand with it.

"It was such a frustrating way to lose the game because we'd worked so hard as a team. I know this rule makes it difficult for the linesman and the referee, but at the end of the day they got it wrong. Lennon was offside and was running for the ball."

Similar controversies have occurred with increasing regularity since the rules were changed to allow 'passive players' to stand in an offside position.

Last season, Newcastle midfielder Scott Parker was deemed not to be interfering with play when he allowed a goalbound shot to pass through his legs against West Ham, and Wednesday night's decision proved every bit as perplexing.

"I've stepped up to play him offside, so he has to be offside otherwise I might as well not be playing at all," argued Taylor.

"It's the first thing you're taught as a player. If you're a defender, you have to step up with your team-mates so you catch their attackers offside.

"If I step up to catch a striker offside and then the midfield runner runs in behind him, I have no chance of catching up because I'm going the other way.

"If things carry on as they are, it basically means that you're always going to have to be covering your back. At the moment, you can't rely on anything being given."

Lennon's involvement in Tottenham's opener was particularly frustrating given the dominance of Taylor's display against him in the opening 70 minutes.

Spurs' England international, who is generally regarded as the most skilful right winger in the Premier League, barely had space to breath as Middlesbrough's most in-form defender maintained his impressive start to the season.

Since breaking into Boro's first team in the early stages of last season, Taylor has made the left-back slot his own with a combination of astute tackling and positional acumen.

A prior knowledge of Lennon's game enabled him to anticipate the majority of the winger's mazy runs on Wednesday but, despite having come up against most midfielders in the country, the 21-year-old has revealed that he prefers to trust his own instincts when it comes to stopping opposition attacks.

"I've played against Aaron, and with him, since he was 15," said Taylor, who should be back alongside the fit-again Jonathan Woodgate when Boro travel to Everton on Sunday. "I knew him when he was at Leeds and we've played together through all the different age ranges with England, so I know how he plays pretty well now.

"I'm not one of those players who like to do too much research into their opponents - I just get onto the pitch and play. That's the way I like to do it."