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 7, 2007
(Date of report)

March 1, 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 
(I.R.S. Employer 
jurisdiction of     File Number)  Identification No.) 
incorporation or     
  organization) 
   

         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 March 1, 2007, the Company issued a press release discussing its results of operations for the year ended December 31, 2006. 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, 2006

 

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/ Michael L. Gillis 
 
    Michael L. Gillis 
    Senior Vice President, 
    Controller and Chief 
    Accounting Officer 
 
  Date:            March 7, 2007