CREATE TABLE table_61240 ("Date" TEXT, "Opponent#" TEXT, "Site" TEXT, "Result" TEXT, "Attendance" TEXT)

Who were the opponents when there was an attendance of 48,165?
SELECT "Opponent#" FROM table_61240 WHERE "Attendance" = '48,165'
SELECT "Opponent#" FROM "table_61240" WHERE "Attendance" = '48,165'