Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
What is the number of attendance values for ties having an opponent of Middlesbrough and result of 3-1?

### Inputs:
table_name: table, columns: ['Date', 'Opponent', 'Venue', 'Result', 'Attendance']

### Response:
SELECT COUNT Attendance FROM table WHERE Opponent = middlesbrough AND Result = 3-1