Tomorrow is the eighth anniversary of the 9/11 attacks . . . and JAY-Z will be performing a benefit at Madison Square Garden in New York City.

Proceeds from the show will go to the families of cops and firefighters who died that day.

Well, the show is SOLD OUT. That’s the good news. The bad news is that scalpers scooped up some of the tickets, and are reselling them for a ridiculous profit.

Jay-Z said he intentionally kept the ticket price low . . . at $54.50 per ticket . . . to keep the event accessible to fans that have been hit hard by the economic crisis.

But some tickets have been showing up on resale sites for $200 to $3,000 each. The “New York Daily News” even says one site had them listed at $45,000 each. (???)

Naturally, Jay-Z is NOT happy about this. He released a statement saying . . . quote, “We are truly disheartened that certain individuals would choose to benefit from what is meant to be a 100% charitable event.

“We do not support any profits made from reselling any ticket that was meant to be purchased by honest fans.”

The treasurer of the Police and Fire Widows’ and Children’s Benefit Fund, John Neary, said, quote, “[It's] a shame. But I don’t think we can do anything about it. This happens with an awful lot of shows.”

The concert will also air live on Fuse.