Its a split back formation where the running backs line up closer to the line of scrimmage behind either the guards or the tackles and are side by side as opposed to in a line like an I formation. There is typically a tight end and two wide receivers. The formation allows for running and passing as the backs (two RBs or a RB and FB) are close to the line and can serve receive as receiving options in addition to running. It's most commonly associated with Bill Walsh's West Coast offense.
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