Exhibit 32.2


                    CERTIFICATION OF CHIEF FINANCIAL OFFICER
                             PURSUANT TO SECTION 906
                        OF THE SARBANES-OXLEY ACT OF 2002


In connection with the Annual Report of Sotheby's Holdings, Inc. (the "Company")
on Form 10-K for the period ending December 31, 2003 as filed with the
Securities and Exchange Commission on the date hereof (the "Report"), I, William
S. Sheridan, Executive Vice President and Chief Financial Officer of the
Company, certify, pursuant to 18 U.S.C. 'SS' 1350, as adopted pursuant to
'SS' 906 of the Sarbanes-Oxley Act of 2002, that, to my knowledge:

          (1)  The Report fully complies with the requirements of Section 13(a)
               or 15(d) of the Securities Exchange Act of 1934; and

          (2)  The information contained in the Report fairly presents, in all
               material respects, the financial condition and results of
               operations of the Company.



   /s/ William S. Sheridan
   -----------------------------------------------------

   William S. Sheridan
   Executive Vice President and
   Chief Financial Officer
   Sotheby's Holdings, Inc.
   March 12, 2004