Section 212 is possibly one of the biggest sections at the Garden that I've sat in. It had 24 rows total (we had row 23) so we were at the very top but the view was still serviceable. Just a lot of steps to climb. But if you want a cheap seat, you'll have to settle for a seat past row 20 in the upper level. You probably won't want to wear your Bruins or Devils jersey up there. The fans are as rabid of hockey fans as there are in the NHL and they will let you know what they think of you in a heartbeat.