I think I shall defer to David Elleray.
"More significantly for me, Giggs' goal (in the 1999 FA Cup semi-final replay against Arsenal) helps explain why we referee. I am often asked why I subjected myself to so much abuse and criticism. Of course, we referee for many reasons and the desire to be actively involved in the game is the strongest of them. However, I also believe that we get something very special from actually being there when the great moments happen. When asked when I put up with all the negativity I sometimes ask people if they remember Giggs' goal. Most football fans do, and some tell me how fabulous it was to actually have been at Villa Park that night. I then ask them to imagine what it was like to have been about ten yards from Giggs when he started his run; to have been ten yards from him when he scored; and to have been in the centre of the cacophony of noise that heralded the celebrations. Having been on the pitch when Giggs scored that goal and when Beckham scored his from the halfway line against Wimbledon were two sublime footballing moments that I was priveliged to have experienced, not vicariously from the stand or in front of the TV but from almost touching distance. How can you better that apart from actually playing?"
Of course, we've all got our own individual reasons, but you would be extremely hard-pressed to find anyone, whatever level of football he or she officiates at, who does not feel grateful to have been in the middle or on the line when some team or some individual gets it all right and produces a perfect, beautiful move or unstoppable run which ends in a fantastic goal. Maybe we were even allowed to contribute in some small way: perhaps we allowed a good advantage early in the move or were on the spot to make the correct offside decision. It's a beautiful game, and it's even more beautiful when watched from such a unique viewpoint, and it does put all the nasty bits of the game firmly in the shade.