Sotheby's (BID) S-8 Registration of securities for employees

Exhibit 23(a)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated March 16, 2005, relating to the consolidated financial statements and consolidated financial statement schedule of Sotheby’s Holdings, Inc., and management's report on the effectiveness of internal control over financial reporting appearing in the Annual Report on Form 10-K of Sotheby’s Holdings, Inc. for the year ended December 31, 2004.

/s/ Deloitte & Touche LLP

Deloitte & Touche LLP

New York, New York

February 7, 2006