This tutorial understands how a wild card mask is interpreted by a router. Take an example where a router has a wild card mask of 0.0.0.255, which is associated with an IP address 192.168.1.0. The 0 in the wild card mask implies that when a packet is received, the octet corresponding to the value 0 in wild card mask should be verified. In the above example, the three octets corresponding to the 0 in the wild card mask is 192.168.1 and the 255 would imply to ignore the values in the last octet. So this ACL, whether permit or deny, would look for the network address 192.168.1.0.
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