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

March 3, 2009
(Date of report)

February 26, 2009
(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				10021
New York, NY				(Zip Code)
(Address of principal executive offices)

(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))

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Item 2.02 Results of Operations and Financial Condition

     On February 26, 2009 Sotheby’s, a Delaware corporation (the “Company”) issued a press release discussing its results of operations for the year ended December 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 year ended December 31, 2008.

 

 

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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:	March 3, 2009

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