NEW YORK -- Jessica De Rubbio's seat to watch Michael Jordan in his comeback game Tuesday night cost $101,300, but she won't be getting a bill anytime soon.

The courtside seat at Madison Square Garden is one of two belonging to director Spike Lee. It was auctioned off to benefit the Widow's and Children's Fund set up by the New York Fire Department.

The fund selected 12-year-old Jessica, daughter of firefighter David De Rubbio, who was killed Sept. 11 in the terrorist attacks at the World Trade Center. The 38-year-old De Rubbio was from Engine Co. 226 in Brooklyn.

The auction winner has insisted on remaining anonymous.

"I just thought about what I could do to have the most impact," said Lee, a rabid New York Knicks fan. "And then I had to clear it with my wife. It's her seat."

Jordan, who led the Chicago Bulls to six NBA championships, returned to the court against the Knicks after a 3½-year retirement.