It depends. different tracks have different crowd capacities and different races will draw a different TV viewing base, for example if a race is being held at New Hampshire International Motorpark and sells out that's approximately 90,000 people at the track plus the TV audience that may only watch because it's in NH
Demographics show that Nascar is viewed by 215 million TV viewers each season.
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I know at Bristol Motor Speedway there are some 160,000 seats. Every seat gets sold, but nobody sits down!