The largest actual Basketball arena (one specifically built for basketball) in the US, collegiate or professional, is Rupp Arena, where the University of Kentucky basketball team plays, and which has an official seating capacity of 23,500.
http://en.wikipedia.org/wiki/Rupp_Arena
The Carrier Dome, where the University of Syracuse's football, basketball, and lacrosse teams play, and which has a listed seating capacity of 33,000.
http://en.wikipedia.org/wiki/Carrier_Dome
The largest NBA arena is the Palace at Auburn Hills, where the Detroit Pistons play, and which has a seating capacity of 22,076.
http://en.wikipedia.org/wiki/The_Palace_of_Auburn_Hills
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The Carrier Dome is the largest basketball arena which can be found in Syracuse University. It has a seating capacity of 49, 242. The dome opened in the year 1980 and already hosted a variety of events including the numerous rounds of NCAA championship in basketball.
The Palace of Auburn Hills is presently the largest arena in the NBA, which has helped the Pistons to record the league's highest home attendance from 2002-2008.
The Palace's large seating capacity (22,076 for basketball; up to 23,000 for end-stage concerts and 24,276 for center-stage concerts) and suburban location have also made it very popular for large concerts and, to a slightly lesser degree, major boxing matches. The arena's basketball capacity was increased from 21,454 to 22,076 in the summer of 1997.