In some parts of the world, U12 players use full-size fields and goals. However, it is more common for smaller dimensions and fewer players to be present in youth games. In the United States, the official USSF recommendation is for goals to be 7ft high and 7yd wide, which is one less foot of height and one less yard of width than full-size goals required in the Laws of the Game.
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In my state organization, U12 teams play on full-size fields, so the goals are 8 feet tall and 24 feet wide.