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Cut off (position)
Cut off is the last player to act before the button in a hand and is one of the best positions (immediately right of the dealer). Unlike the player under the gun, the player in cut off is the second last to bet and can see what each player does before he makes up his mind how to play the hand.
If you are to get involved in a hand, playing from cut or probably deserves a raise as if you can get the button to fold, you will be last to play for the remainder of the hand which gives positional advantage for each betting round. 
As i have covered in a number of other articles (see table position, being last to act (.i.e. the button) provides the most positional advantage as you get to see what all players get to do before you. From cut off and the button, you have the opportunity to steal more blinds than you do in earlier position.
Cut off and the button also provides another benefit in that less players will put you on a hand that you are trying to represent so there is a real opportunity to use this to your advantage. The best way to do this is to raise it up whenever you have a premium hand, namely aces, kings of queens (although big slick also a real possibility) as players will not give you the credit that your hand deserves. Players will often play back at you which will be exactly what you are looking for sitting on a monster hand.
You should use careful consideration when deciding whether to steal from late position. There are a number of key factors that you should take into account like how loose the game is and whether there are any player who aggressively defend their blinds. Note that where you are playing in a loose game or have an aggressive defender of blinds, you should not try to steal with marginal hands.
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