"It's impossible to accept but I am working on it. We don't have it in our own hands any more and the conclusion is we are out of the tournament."
Poland's Prime Minister Donald Tusk made it clear he was also finding it hard to accept and admitted he had difficulty controlling his anger after the match.
He said: "As the prime minister I have to be balanced and collected. But last night I was speaking very differently about the whole thing, I wanted to kill.
"Referees make mistakes and this was an obvious error that harmed us all."
Beenhakker also accused Webb of trying to prove he was a "big boy".
Uefa's disciplinary body may take action against Beenhakker for his comments, while the referees' committee will decide if Webb and assistants Darren Cann and Michael Mullarkey will take charge of another game at the tournament.
Given that England are not at Euro 2008, it was seen as an opportunity for Webb's team to stay at the tournament until the latter stages.
Gaillard added: "The referees' committee analyses all the games and makes the appointments according to its own analyses and we don't interfere with the way they are managing officials in this tournament.
"For sure there is a better chance to referee the final matches as his national team is not there but that is a statistical chance.
"I wouldn't speculate about the decisions of our referees' committee."
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