Chess Opening Theory/1. e4/1...e5/2. Bc4/2...Nf6/3. d4/3...exd4

3... exd4!
Black strongest and natural response is to accept the gambit with '''3...exd4. This is the best option against the Urusov Gambit, accepting the sacrificed d4-pawn.'''

If Black know what has to be done, they will reach an equal or even slightly better position.

Theory table
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'''1. e4 e5 2. Bc4 Nf6 3.d4!? exd4!'''