The sections on the second level along both the Bengals and visitors sidelines form the Club Level Sideline seating location. In addition to the prime view along the sideline, these sections include club level amenities such as extra-wide padded seats, in-seat waiter service, and gourmet food and beverage options. The combination of a good view, especially sections 210 and 240 that are in line with the 50 yard line, and club level benefits makes these seats among the most expensive in the stadium. Most sections in this location have 18 numbered rows of seating, however the sections closest to the corners have up to 32 rows of seating.