The upper level at the AT&T Center is steep! In addition, because the lower level fans out pretty far from the floor, the seats are also pushed back far from the action. There are 20-23 rows of seating in these sections and fans are advised not sit in anything above Row 10. Ideal seats are in Sections 209, 210, 222 and 223 in Rows 2-7. The seats are close to the concourse tunnel and avoid the potential railing obstructions in Rows 1 and 8.