user: ### NOW ANSWER:
Question: Which Attendance has an Opponent of Carolina Panthers?
Columns: ['Week', 'Date', 'Opponent', 'Result', 'Attendance']
Types: ['real', 'text', 'text', 'text', 'text']
Sample row: [1.0, 'August 31, 1997', 'at New England Patriots', 'L 41–7', '60,190']
SQL:

assistant: SELECT "Attendance" FROM "Table" WHERE "Opponent" = 'Carolina Panthers';