Madonna played six gigs in Manhattan's Madison Square Garden. One newspaper said ticket agents had cut the price to around £40 to entice customers.
Even tickets to her Slane Castle concert in Dublin on August 29, her first gig in the country, sold far slower than expected.
The show was predicted to sell out in record time, but not even half of the tickets were sold by the end of the first day. Last year the Red Hot Chili Peppers sold out the same venue in two-and-a-half hours.
Tickets for Madonna's 2001 Drowned World tour sold out within days of going on sale.
Last night a spokesman for Madonna said there were still seats available because production staff had released them at the last minute.
'This is standard practice for
any big tour,' the spokesman said. 'The producers of the tour always hold back lots of seats because they are concerned the view might be obstructed by the props on stage.
'A few weeks before the concert takes place they always look hard at the venue to see if there are any more spaces where people can sit with an unobstructed view.'
But a music industry source said: 'Production staff seats are often released at the last minute, but often they have got a restricted view and are sold at a slightly reduced price, which is not what has happened here.
'The fact is, there are still plenty of tickets on sale and if a party of 30 Madonna fans wanted to book seats for the concert they would not have a problem in doing so - which is a sign that tickets are not selling as well as they could be.'