304 actually surprised me. When I found out my husband had purchased upper level seats for the Steelers game two seasons ago, I was a little let down. It's hard to get excited for the upper level corners of any sports venue. But when we got to our seats, I realized how pleasant the view was. It had a nice angle on the field and was behind the Bengals bench. As long as you have solid vision, sitting in the upper levels of Paul Brown Stadium is a breeze although the hike to your seats can get a little annoying. There is only one escalator!!!