Because more than 7,400 fans lifted kazoos to their lips Thursday night at the Madison Square Garden Eagles concert, James Dolan, MSG's executive chairman, is donating $100,000 to the ALS Association of Greater New York.

Dolan issued the kazoo challenge last week on the "Today" show.

"Break the kazoo record. . . . If we do, $100,000 gets donated to ALS," said Dolan, who is also chief executive of Cablevision Systems Corp., which owns Newsday and amNewYork.

Thursday night's audience members, given the instruments as they entered the Garden, played along during a kazoo solo in a song performed by Dolan's band, JD & the Straight Shot, the Eagles' opening act.

Knicks players Carmelo Anthony and Amar'e Stoudemire, along with Rangers goalie Henrik Lundqvist and tennis great John McEnroe, joined the band for the kazoo solo.