Some of the most over-rated seats at The Garden are located behind either basket in the lower level. These seats promise up-close views and a thrilling atmosphere but usually deliver bad sightlines and often end in disappointment.
Each of these sections begin with row A just behind Floor seating and continue through row M. For fans looking to get as close to the court as possible, rows A-D offer a quality experience from just a few rows back. But if you can't secure tickets in those close rows, you may be better off saving money and choosing a higher row. Rows E-M are very flat seating which makes it difficult to see both sides of the court. You'll also have one of the longest walks to restrooms and concessions.
After lettered rows you'll find up to 26 rows of numbered seating. These rows have a better rise to them, but still deal with being behind the basket. As an alternative, try finding corner seats where the basket is less obstructive.