Item 2.02 Results of Operations and Financial Condition

     On May 9, 2008, Sotheby’s, a Delaware corporation (the “Company”) issued a press release discussing its results of operations for the three months ended March 31, 2008. This press release is furnished as Exhibit 99.1 to this Form 8-K.

Item 9.01 Financial Statements and Exhibits

    (c) Exhibits    
 
 
99.1
  Sotheby’s earnings press release for the three months ended March 31,
      2008



SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

  SOTHEBY'S   
 
 
  By:  /s/ Kevin M. Delaney 
 
    Kevin M. Delaney
    Senior Vice President, Corporate 
    Controller and Chief
    Accounting Officer
 
  Date:  May 15, 2008 



Exhibit Index

    Exhibit No.   Description
 
 
99.1
  Sotheby’s earnings press release for the three months ended 
      March 31, 2008.