In football, when a player drops into a position, it means they move into a different position to the one they are nominally playing in. It is usually backwards (hence drop) to cover a defender who has advanced out of position. It could also be a forward player dropping back into the midfield or the wing (as in the audio) in order to find space to receive the ball, or to cause opposition defenders to move out of position and, thus, create space for a teammate.