In another match on the day, Austria midfielder Ivica Vastic kept his cool to convert the penalty with just one minute to final whistle after Sebastian Prodl was fouled in the box by Marcin Wasilewski, avoiding Austria's early exit from their first tour of the European championship.
Roger Guerreiro scored the first goal of the match in the 30 minute Poland a 1-0 lead in a dramatic first half.
Marek Saganowski picked up a cross with his chest and although his efforts was deflected, the ball went into Gurreiro's path who tapped it in from close range.
However, after-match tape re-broadcasting show that Gurreiro was obviously in the offside place.
Austrians, with vocal home support, went into complete domination from the very beginning of the second half, firing seven shots already within the opening 20 minutes compared to Poland's one.
But a superb Artur Boruc blocked all their chances in the live-or-die second-round match.
Both sides lost their opening games on Sunday and one more defeat would mean an early exit.
Werder Bremen's Martin Harnick, who celebrated his 21-year-old birthday two days ago, missed two golden opportunities in three minutes including one utilizing a Poland defence lapse as Boruc reacted quickly to come to rescue.
Christoph Leitgeb also went close to goal in the 16th minute. Poland, cheered up by their unexpected first half edge, fully recovered after the restart and their penetration forced Prodl's second yellow card of the tournament, which would see him missing their final group game against Germany.
Austria's keeper Jurgen Macho did no worse than his counterpart with a 62nd minute double save, the first with his leg from Jacek Bak and then punching away Mariusz Lewandowski's follow-up effort.
He also showed his determination to parry Jacek Krzynowek's powerful free kick, leaping in the air and scooping the ball over the bar with his right hand.
After the two second-round games, Croatia sealed 6 points to claim one place of last eight together with Portugual from Group A, Germany sits the second place of Group B with 3 points, Austria and Poland, both with one point, take the third and fourth due to goal differences.
The three teams' fate of elevation or relegation will be decided on June 16 when the third-group matches within Group B will be staged in Vienna and Klagenfurt.
Austria's Christoph Leitgeb (R2) kicks the ball during the Euro 2008 Group B football match against Poland on June 12, 2008 at Ernst-Happel Stadium in Vienna, Austria. The match ended 1-1. (Xinhua/Wu Xiaoling)
(Xinhua News Agency June 13, 2008)