Tickets to the game aren't BUT the drinks and food that you buy at the game are deductible if the purpose is for business.

When I say if the purpose is for business that means, taking a client to the game, taking an employee to the game, taking a potential client to the game or going with a coworker or business partner. BONUS TIP: If your spouse or friend works with you in your business and you go with them, that counts as business related!

The expense has to be a necessary and ordinary expense which means you can't buy out the bar, but you can have a few beers.