INDEPENDENT AUDITORS' CONSENT


             We consent to the incorporation by reference in this Registration
             Statement No. 33-26008 of Sotheby's Holdings, Inc. on Form
             S-8 of our reports dated February 28, 1995, appearing in and
             incorporated by reference in the Annual Report on Form 10-K
             of Sotheby's Holdings, Inc. for the year ended December 31,
             1994.




             DELOITTE & TOUCHE LLP

             New York, New York
             March 31, 1995