Spike Lee’s boycott has begun.

The Knicks superfan was not in his usual Madison Square Garden courtside seat during Wednesday night’s game against the Utah Jazz, a day after pledging to boycott his favorite team.

Two men occupied Lee’s two season-ticket seats during the Knicks’ 112-104 loss.

The Oscar-winning director Lee has been in a war of words with the Knicks since he had trouble with Madison Square Garden security Monday night after the team said he entered through the wrong arena entrance.

The 62-year-old Lee was caught on tape yelling that he was being treated like banned former star Charles Oakley, the Knicks great who was banned from MSG following an altercation with security in 2017, and Lee and the Knicks have traded barbs since.

Lee said Tuesday on ESPN’s “First Take” that he planned on boycotting the struggling Knicks the rest of the season.

On the show, Stephen A. Smith said Lee’s friend, actor Al Palagonia, told him Lee’s courtside tickets cost $3,400 per ticket per game, totaling $299,000 this season for two tickets for 41 home games, plus preseason games.

Co-host Max Kellerman estimated that Lee has spent the equivalent of $10 million dollars on season tickets over nearly three decades on Celebrity Row.

The Knicks said Lee attempted to use the wrong entrance to the Garden, the one for employees and media — and was denied access by security. The Post cited a team source, saying Lee had used the employee entrance instead of the VIP entrance before and was told to refrain.

“Then my son read me the statement by the Garden, I said, ‘Nah. It’s a lie. It’s spin.’”

The Knicks fired back at Lee, calling his criticism that he was harassed by Dolan “laughable.”