EXHIBIT 23
 
                         INDEPENDENT AUDITORS' CONSENT
 
    We consent to the incorporation by reference in Registration Statement No.
33-26008 of Sotheby's Holdings, Inc. on Form S-8, Registration Statement No.
33-54057 of Sotheby's Holdings, Inc. on Form S-8, Registration Statement No.
333-02315 on Form S-8, Registration Statement No. 333-28007 on Form S-8,
Registration Statement No. 333-34621 on Form S-8, and Registration Statement No.
333-34623 on Form S-8 of our reports dated February 27, 1998, 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, 1997.
 
/s/ DELOITTE & TOUCHE LLP
 
DELOITTE & TOUCHE LLP
 
New York, New York
 
March 25, 1998