extended access list syntax question

johnifanx98

Router(config)#access-list 110 deny tcp any ?
  A.B.C.D  Destination address
  any      Any destination host
  eq       Match only packets on a given port number
  gt       Match only packets with a greater port number
  host     A single destination host
  lt       Match only packets with a lower port number
  neq      Match only packets not on a given port number
  range    Match only packets in the range of port numbers

After specifying the source as any, I expect syntax similar to source like "any", "host", to specify the destination address. but why it gives eq, gt, and else?

Roguetadhg

Extended ACLs also have the ability to filter by ports, or protocols. As well as the normal Source/Destination filtering!

For example you can do a "eq 23" it'll filter out I]Your deny statement[/I all I]Any statement[/I telnet sessions. Port 23 is for Telnet.