UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

August 10, 2007
(Date of report)

August 8, 2007
(Date of earliest event reported)

Sotheby's
(Exact name of registrant as specified in its charter)

Delaware 1-9750
38-2478409
(State or other
(Commission
(IRS Employer
jurisdiction of     File Number)
Identification No.)
incorporation)    

         1334 York Avenue    
         New York, NY         
10021
(Address of principal executive offices)  
(Zip Code)

(212) 606-7000
(Registrant's telephone number, including area code)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

o            Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
   
o            Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
   
o            Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
   
o            Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

  


Item 2.02 Results of Operations and Financial Condition

                                    On August 8, 2007, Sotheby’s, a Delaware corporation (the “Company”) issued a press release discussing its results of operations for the three and six months ended June 30, 2007. 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 and six months ended June 30, 2007

 

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
  Vice President, Corporate
  Controller and Chief
  Accounting Officer
 
Date:     August 10, 2007


Exhibit Index

Exhibit No.                                     Description
     
99.1   Sotheby’s earnings press release for the three and six months ended June 30, 2007.