The Liverpool 3v2 drill is an excellent exercise for players to work on finishing as well as attacking with a numerical advantage towards goal.
Create a playing area with a large goal on one end as pictured in the diagram above. For this drill you'll need a goal keeper, two teams of two players, and a neutral player. One team of two starts on the field with the neutral player while the other two players wait on the end line opposite the goal. Have a large supply of balls nearby.
To start the drill the coach passes two balls out to the two players on the field who try to finish on goal. Once each of these players has shot, they defend against the other two players and the neutral player as the coach plays a ball out to this group of three attacking players.
Once the ball goes out of play the attackers stay on to recieve balls and finish just as the team before them did. After these players shoot the cycle continues as they defend against their opponents.
This drill is great to work on finishing because players have a chance to try to finish with and without pressure. Have the two teams of players compete to see who can score the most goals.
In another variation of this drill, the neutral player can defend against the two players instead of having them shoot uncontested in the first part of the exercise.