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The couple, who have been married for six years, looked happy and relaxed as they watched the Brooklyn Nets win 97 to 83 against the Toronto Raptors.
For the low-key evening mother-of-one Beyoncé sported jeans, a leather jacket and a simple white T-shirt, accessorising her look with white strappy heels and wore her long brunette hair in loose waves.
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Jay Z, meanwhile, kept his look casual in a grey jumper, beige Dr. Marten boots and jeans, topping off his look with a red cap bearing the Brooklyn Nets logo.
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The pair seemed more than happy in each other's company, often laughing hysterically and gazing affectionatly at one another.
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Other famous faces in the crowd at the Barclays Center in New York included Grey's Anatomy star Ellen Pompeo and her husband Chris Ivery who were seated next to rapper Drake.
Beyoncé and Jay Z's evening out comes a week after the former Destiny's Child singer confirmed that she and her husband will tour together this summer.
The singer posted the news on her official website, revealing the name of the tour, On the Road, and the official dates and venues.
The tour will only take place in the US and will begin on 15 July in Atlanta, Georgia, and conclude in San Francisco, California, on 5 August.