While the Queen's Gambit Accepted was mentioned in literature as early as the 15th century, it was the World Chess Championship 1886 between Wilhelm Steinitz and Johannes Zukertort which introduced the first modern ideas in this opening.

Even with the modern treatment, the opening suffered from a slightly dubious reputation in the early 20th century, even as Alexander Alekhine introduced further ideas for Black and it was played at the highest levels, beginning in the 1930s, though becoming less popular after World War II, as the Indian Defenses were heavily played.

At the end of the 1990s, a number of players among the world elite included the Queen's Gambit Accepted in their repertoires, and the line is currently considered sound.

White delays measures to regain the pawn for the moment and prevents Black from striking at the centre with ...e5.

Rizzitano calls it the Central Variation and notes its increase in popularity and strategic and tactical complexity.

[2] Raetsky and Chetverik consider the line straightforward and critical, and remark that anyone playing the Queen's Gambit Accepted must be prepared to meet it.

The apparently modest 3.e3 prepares immediate recovery of the pawn and has often been employed by strong players, including Anatoly Karpov.

However, the open positions which ensue have not proved easy for Black to handle in practice, and many players simply play 3...e6 to transpose back to the main lines.

[1] 3.Nc3 was labelled "misguided" by Raetsky and Chetverik,[1] because the development does not control d4 and e5, and the knight is vulnerable to a b-pawn advance from Black.