The most direct reply is 1...e5, opening the bishop's diagonal toward b4. The main line runs 2.Bb2 Bxb4 3.Bxe5 Nf6: White has traded the b-pawn for the e-pawn, and Black is ahead in development.
White can defend the pawn with 2.a3 (the Bugayev Attack). Black can also protect e5 with 2...d6 (the Czech Defense) or 2...f6, against which 3.e4, the Tartakower Gambit, gives up the b4 pawn for quick development.
Against 1...d5 or 1...Nf6, White plays Bb2, e3, Nf3 and often b5 to gain queenside space. Black frequently blunts the bishop with ...g6 and ...Bg7, as in the King's Indian Variation.
Plans for White
Put the bishop on b2, add e3 and Nf3, and use b5 or a4 to gain queenside space. Keep track of the b4 pawn, which can be hit by ...Bxb4, ...a5 or ...Qd6.
Plans for Black
Take the centre with ...e5 or ...d5, attack b4 when it is loose, and blunt the b2 bishop with ...d6, ...f6 or a kingside fianchetto.
Puzzles from the Polish Opening
Tactics that came up in real games played with this opening, from easiest to hardest.