EXHIBIT 24

                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 11th day of August, 1997.


                                  /s/ A. ALFRED TAUBMAN
                                  __________________________________
                                  A. ALFRED TAUBMAN








                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 8th day of August, 1997.


                                  /s/ MAX M. FISHER
                                  __________________________________
                                  MAX M. FISHER










                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 22nd day of August, 1997.


                                  /s/ CAMOYS
                                  __________________________________
                                  LORD CAMOYS








                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 15th day of August, 1997.


                                  /s/ VISCOUNT BLAKENHAM
                                  __________________________________
                                  VISCOUNT BLAKENHAM









                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 11th day of August, 1997.


                                  /s/ WALTER J.P. CURLEY
                                  __________________________________
                                  WALTER J.P. CURLEY








                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 11th day of August, 1997.


                                  /s/ THE RT. HON. THE EARL OF GOWRIE
                                  ____________________________________
                                  THE RT. HON. THE EARL OF GOWRIE











                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 22nd day of August, 1997.


                                  /s/ THE MARQUESS OF HARTINGTON
                                  __________________________________
                                  THE MARQUESS OF HARTINGTON












                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 12th day of August, 1997.


                                  /s/ SIMON DE PURY
                                  __________________________________
                                  SIMON DE PURY







                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 14th day of August, 1997.


                                  /s/ HENRY R. KRAVIS
                                  __________________________________
                                  HENRY R. KRAVIS








                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 8th day of August, 1997.


                                  /s/ CONRAD BLACK
                                  __________________________________
                                  CONRAD BLACK













                                  POWER OF ATTORNEY


         The undersigned, a Director of Sotheby's Holdings, Inc., a Michigan
corporation (the "Company"), does hereby constitute and appoint each of Diana D.
Brooks and William S. Sheridan, with full power of substitution, as his true and
lawful attorney and agent to execute in his name and on his behalf, as a
Director of the Company, the Company's Registration Statement on Form S-8 for
the Sotheby's Holdings, Inc. Performance Share Purchase Plan, and any and all
amendments thereto to be filed with the Securities and Exchange Commission (the
"Commission") pursuant to the Securities Act of 1933, as amended (the "Act"),
and any and all instruments that such attorneys and agents, or either of them,
may deem necessary or advisable to enable the Company to comply with the Act,
the rules, regulations, and requirements of the Commission in respect thereof,
and the securities or "Blue Sky" laws of any State or other governmental
subdivision; and the undersigned does hereby ratify and confirm as his own act
and deed all that such attorneys and agents, and each of them, shall do or cause
to be done by virtue hereof.  Each such attorney or agent shall have, and may
exercise, all of the powers hereby conferred.


         IN WITNESS WHEREOF, the undersigned has hereunto subscribed his
signature this 7th day of August, 1997.


                                  /s/ KEVIN A. BOUSQUETTE
                                  __________________________________
                                  KEVIN A. BOUSQUETTE