The show features clips famous (or sometimes bizarre) sporting events, with the Sklars providing humorous audio commentary. They would also perform short sketches inspired by the clips. In many ways, "Cheap Seats" was a spiritual antecedent of "Mystery Science Theater 3000", and the Sklars have willingly acknowledged the influence that MST3K had on them.
One episode included an appearance by Mike Nelson, Kevin Murphy and Bill Corbett, in-character as Mike, Tom, and Crow. The SOL crew made various references to the wacky fighting and pop culture references such as Gamera.
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Another episode featured an appearance by Patton Oswalt.