Look for the files with .iff or .cdf extensions that correspond to audio and text subtitles (usually found in the main directory or a subfolder named pc or data ).
If you want the menus in one language but the commentary in another (such as Spanish or Chinese), you can sometimes find this within the game's internal settings: how to change language in nba 2k11 fix
If you are using the Steam version of NBA 2K11 on a modern PC, you may need to set nba2k11.exe to run in Windows 7 compatibility mode to fix crashes or glitches. Look for the files with