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 of Sotheby's Holdings, Inc. on Form S-8, Registration Statement No.
333-28007 of Sotheby's Holdings, Inc. on Form S-8, Registration Statement No.
333-34621 of Sotheby's Holdings, Inc. on Form S-8, Registration Statement No.
333-34623 of Sotheby's Holdings, Inc. on Form S-8, Registration Statement No.
333-92193 of Sotheby's Holdings, Inc. on Form S-8, and Registration Statement
No. 333-55995 of Sotheby's Holdings, Inc. on Form S-3 of our report dated
March 3, 2003, appearing in Item 8, "Financial Statements and Supplementary
Data," in this annual report on Form 10-K of Sotheby's Holdings, Inc. for the
year ended December 31, 2002.

/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP
New York, New York

March 17, 2003