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Plain and simple, the athletic department is claiming that they are just trying to find a way to make up about $350,000 that was taken out of their budget via student fees via KU student council.  To do so, they are taking section U out of the student section and giving the seats away to the donors to give the most (the highest bidders).  There are 120 seats in that section located directly behind the players bench.  

Let's say there are 10 home games in a season (to be conservative and make the math easy).  That means that in order to make $350,000 off those seats they would need to make 350,00/10 = $35,000/game, and 3,500/120 = $292/seat each game.  I know KU basketball tickets are expensive and I can not tell you how much a front row seat usually sells for, but I think that the KU athletics department is going to make way more that $350,000 off those seats next year.  

College is suppose to be about the students.  KU wouldn't exist with out the students.  The basketball team is made up of STUDENTS!!!  Why are the students being punished by the university!?! Sure the athletic department can point the finger back at the student council, but they saw the budget for KU athletics (I was informed that it was about 90 million dollars) and thought "Hey, maybe since college is about the students, we can save them some money on their student fees by not giving the athletic department $350,000 this year".  Which is only 0.39% of their total budget! (350,000/90,000,000 = 0.003888888)  

The more I add it up the more disgusted I am with what the business side of KU athleics has become.  

College is about the students, just remember that KU athletic department.