user: ### NOW ANSWER:
Question: Who was the opponent at the game at Madison Square Garden?
Columns: ['Game', 'Date', 'Opponent', 'Score', 'Location/Attendance', 'Record']
Types: ['text', 'text', 'text', 'text', 'text', 'text']
Sample row: ['44', 'February 2', 'at Orlando Magic', 'L 95-108', 'Orlando Arena', '24-20']
SQL:

assistant: SELECT "Opponent" FROM "Table" WHERE "Location/Attendance" = 'Madison Square Garden';