Finishing is the act of intentionally placing the ball in the opposite goal by the use of physical techniques. It is often referred to as scoring or shooting. The former word pertains to successful finishing. The latter can be somewhat confusing for the term is associated with kicking yet finishing can be done with the head or virtually any body part other than the hands. In fact, it can even be done without touching the ball. When looking at the game in terms of strategy, we must put aside the mechanics of a player and concentrate on his intention. If an attacker dummies (lets the ball pass through his legs) on a kick that is already directed at goal, he could be considered a finisher. The dummy move itself is not a strategy but a technical method used (in this case) for scoring.
General principles: Accuracy, Power and Surprise
At the moment the ball is in one's control a chance to shoot it is available. Selecting the precise method and time to do so is not always that simple. The most important factor to consider is one's own skill level in terms of the given situation. There's little point in attempting a shot when a player is in his own penalty box. In that case, distance would usually outweigh his kicking ability. The same applies when selecting a specific finishing technique. For example, if volleying isn't one of the finisher's strong suits, his odds of scoring from a cross would improve if he set the ball up first, rather than shoot it right away. But if the finisher is being pressured at that very time, then there is a dilemma at hand.
By programming one's body with technical exercises and/or visualization, the solution comes naturally. Trusting one's instincts is the best way, when it comes to resolving these issues, as well as for selecting the proper technique and timing. Another rule of thumb is that it's better to make the less effective decision and go through with it, than to hesitate or "over-think" a shooting opportunity.
Accuracy
When close to the enemy keeper or when he is misplaced, one should use the accuracy approach. Finishing by means of accuracy is directing the ball so that the goalkeeper cannot reach it. Chipping over, curving, or simply taking a shot out of his reach are all examples of precise finishing.
Placement is based on observation. Before actually taking a shot, therefore an attacker should ideally know where the opposite goalkeeper is. That is found by taking a sneak peek at the goal right before conceiving the shot, or better yet, even before receiving the ball. Often, the keeper readjusts as to cover the shooting angles evenly. In such case, aiming the shot should be in the direction where the keeper is coming from.
Sometimes, there will be just enough time to shoot, without looking. In those cases trusting one's intuition is again the best strategy. Visualizing where would be the most logical place for the goalkeeper is something that every developed striker runs in his mind. Many players resort to power when unsure of the exact location of the enemy keeper. That is a symptom of hesitant play. Aside from having to pick up the enemy keeper's placement, accurate finishing demands a composed and soft touch. It is increasingly difficult to produce that during faster play or at higher levels of the game.
Power
In essence, power is only required when one is shooting from up far. Keepers who are dispositioned or unprepared can often be punished by hard-hit balls. Power shots deliver the ball at high speed and can be devastating if unanticipated by the enemy goaltender. Predictability caused by a long approach is the downside of powerful shooting. It renders it less useful when close to the enemy goal because it may give enough time for the keeper to adjust. From distance, power alone will rarely beat a good keeper who is properly positioned. Still, if he is misplaced, readjusting his position, or in anyway unprepared to react quickly then powerful shots can cause much damage. While powerful shots are harder to direct and easier to track in trajectory once launched, they are difficult to block unless the keeper has prepared himself at the time the shot was conceived.
Surprise factor
When one nears the enemy goal, finishing becomes harder to prevent and predict, because it requires less power, thus shorter approach, thus less time for execution. To take advantage of that, an attacker must shoot suddenly with his foot that is closer to the ball. Poke shots like that may not look pretty but can be very effective and unpredictable.
Finishing Methods
Breakaways
On close encounters, such as breakaways, a finisher is facing the enemy goalkeeper in a one-on-one confrontation. In such situations, it's wisest to finish easily, instead of trying to tear the net. An accurate kick in the corner or a surprising, sudden tap will beat any keeper. The element of surprise should overshadow power. Trying to kick too hard, hesitation and over-complication are the main reasons why breakaway are missed.

Going around
Going around means making an extra dribble sideways as to avoid the keeper who must be diving in or has positioned himself in an unbalanced stance. It's not recommended attempting this, if the keeper is in a defensively advantageous form, is containing you or is evenly covering both sides. Still, at the moment he initiates a tackle or rearranges footing, he'll become briefly vulnerable. Faking is an effective way of dis-balancing (or freezing) keepers, thus allowing you the "go around."
Nutmeg
When facing a well-positioned keeper, it may seem as if he is covering evenly both his left and right side. If it feels like he has closed down a very wide angle, it usually means that he is susceptible to a nutmeg. Checking the positioning of his feet (by taking a quick glance) might reveal that he has a "hole" between his legs. Exploiting this weakness requires a sudden, quick touch and a lot of confidence. It may not be a good idea to attempt a nutmeg unless one is close enough to the enemy keeper and the attacker is sure he can pull it off.
Chipping
Once the keeper gets close enough to the attacker, he'll be covering nearly the entire goal. He would eventually dive (if he doesn't he risks exposing an open net) at the attacker's feet to collect the ball. At that very moment, beating him can be done with a chip (or by going around.) As soon as the keeper initiates his diving sequence, be prepared to lift the ball over him.
Distant attempts
Generally, shots taken from far out need to be more powerful - otherwise the keeper will intercept them. Placement is therefore somewhat sacrificed. External and subtle factors usually interfere to a larger degree with long range shots. Weather conditions like wind and wetness may play a role by converting simple, straight kicks into a keeper's nightmare. If you see that the weather affects the ball's bounce, handling or trajectory don't be afraid to shoot from outside the box. Long, hard kicks during a rainy match can often trouble keepers. Just like field players, keepers also have preferred sides. Most goalkeepers have a weaker diving side that can be exploited. Finding out his weaker side can be determined by watching him during the pre-match warm-up. When challenged to his weak side, the keeper would usually be slower to react.

Angled attempts
Let's say that you're approaching the enemy goal from the side and there are teammates around the penalty box. You decide to shoot rather than cross or pass the ball, but the keeper is covering equally the near and far corners. It looks like a near-post shot would have the same chances of going in as a far-post shot. Which side should you pick? Aiming at the near-post may force the keeper to punch the ball out-of-bounds while a far-post shot would be much harder for the goalie to handle. If he attempts to punch the ball it will have to be infield - in the opposite direction. Assuming that your teammates are still in the penalty box, that can produce a very dangerous rebound situation.
Very low angled shots
An interesting phenomenon is evident when approaching the enemy goal from a very low angle. If the ball is out, far enough, the keeper will usually assume that you are about to cross the ball. He will step forward, as to punch or handle your potential serve. At this time, he should also be vulnerable for a chip or a far-post inswinger. Don't be shy about testing this, although it may seem unlikely. Many great goalkeepers have been punished by this "optical illusion" (Ronaldhino's free kick versus Seaman in Brazil - England at the 2002 World Cup, Luis Figo's goal versus Barthez in Real Madrid - Manchester United at the 2002/3 Champions League.)
Finishing crosses
When the ball is served from outside into the danger zone, it is up to the attackers to finish it off. There are numerous types of crosses, but a general set of principles applies for the methods used to finish them. Getting the ball past the keeper should be the one and only concern of the finisher. Good ball contact is in the core of success. Composed and balanced body posture is therefore essential. Make sure you have your body leaning forward on low or tricky bouncing crosses. On high balls, the best way to beat the enemy keeper, is usually by directing a shot downward. The ideal spot to aim for is in line with the keeper's feet, but not directly at them. Technically, the ball should be stricken at or above the equator. Remember, proper contact is more important than power, especially with the goal is at close proximity. In fact, hard serves should best be redirected or eased into the net. Finishing crosses is mostly about adjusting to the cross itself, rather trying to force or hit the ball really hard. It is quite too often we see, even in professional matches, an attacker missing wide open shots with unfittingly hard kicks over the goal.
