Smith is looking forward to seeing Scotland in action against Argentina
Scottish FA chief executive Gordon Smith insists fans are not being asked to pay over the odds to attend Scotland's friendly with Argentina.
Wednesday's match at Hampden is unlikely to be a sell-out and the SFA could make a loss.
"Some people still think the price is high, it makes me laugh," said Smith.
"The highest price is �35. Kids tickets are �10 and it builds up towards �35, which are the best seats. We can lose money if the fans don't turn up."
Argentina striker Lionel Messi will not feature in the game and Smith admits that may have an impact on ticket sales.
"It's a possibility that some people might not want to go because Messi is not there but they have a degree of top class players," added Smith.
"Let's be honest, when people turned up in 1979, did they turn up to see Diego Maradona? They had never heard of him and, all of a sudden, you saw somebody special.
"There's every chance that it could be the same on Wednesday and the fans could get to see somebody special because they do produce wonderful players.
"Around about the 40,000 mark was always what I intended to get, I thought that would be real support from the Scottish public for a game like this."
Smith believes the cost is reasonable when compared with other events which are due to take place at the national stadium.
"It's a lot less than a Take That concert ticket and the stadium will be full for that over two nights next year," Smith said.
We've been in World Cups and never played Argentina so I just thought it was an opportunity to try and see one of the top sides
SFA chief executive Gordon Smith
The timing of the international match has also been questioned but Smith says the SFA are bound by Fifa's scheduling.
"Fifa determine when the actual friendly dates can be," Smith added.
"There's a February date, there's an August date and there's a November date. That's it, those are the only times that you can actually play these types of games."
Meanwhile, Smith is confident that the presence of Maradona at Hampden will not overshadow the match itself.
The two-time World Cup winner is taking charge of his first match as Argentina manager.
"I think it's about football, I don't think it's anything to do with all the circus that's been around the appointment of Diego Maradona as manager," said Smith.
"The fact that Maradona is there has created a great deal of media interest but I don't think it would create a lot of interest for the game.
"You want to see your own nation pitted against some of the best teams in the world. The only chance you've got of playing Brazil and Argentina is if you draw them in the World Cup.
"We've been in World Cups and never played Argentina so I just thought it was an opportunity to try and see one of the top sides.
"I usually go down to the technical area to wish our team all the best and I'm just hoping that I catch a glimpse of Mr Maradona so I can say hello to him and shake his hands.
"He was a fantastic player. I don't agree that it was a great that he scored with a handball against England, I think that is a form of cheating.
"But when I look at his career in total, I have to say that he was the best player ever to grace a football pitch."
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