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We examined whether the use of three-dimensional (3D) simulations in an off-field offside decision-making task is beneficial compared to the more widely available two-dimensional (2D) simulations. Thirty-three assistant referees, who were all involved in professional football, participated in the experiment. They assessed 40 offside situations in both 2D and 3D formats using a counterbalanced design. A distinction was made between offside situations near (i.e., 15 m) and far (i.e., 30 m) from the touchline. Subsequently, a frame recognition task was performed in which assistant referees were asked to indicate which of the five pictures represented the previous video scene. A higher response accuracy score was observed under 3D (80.0%) compared to 2D (75.0%) conditions, in particular for the situations near the touchline (3D: 81.8%; 2D: 72.7%). No differences were reported between 2D and 3D in the frame …