When you get the level 15 stadium , then you can upgrade seats three times to reach 260 000 seats which is currently the max !

Then to achieve " never walk alone " you need to full all seats ( 260000/260000 ) , but it's only available at level 16 because in lower level there is " caps " for stadium attendance !

http://forum.topeleven.com/top-eleve...-question.html