Microsoft co-founder's Paul Allen Largest art auction to sell a $1bn collection
Christie's auction house said proceeds of the November sale would be given to charity, as Mr Allen wished.
The collection includes masterpieces by Botticelli, Renoir, David Hockney and Roy Lichtenstein.
Mr Allen, who co-founded Microsoft in 1975 with his childhood friend Bill Gates, died in 2018, aged 65.
The auction will sell 150 works of art spanning 500 years.
Pieces will include La Montagne Sainte-Victoire by French painter Paul Cezanne, valued at more than $100m (£85m).
Christie's CEO Guillaume Cerutti said the auction would be like no other.
"The inspirational figure of Paul Allen, the extraordinary quality and diversity of works, and the dedication of all proceeds to philanthropy, create a unique combination that will make the sale of the Paul G Allen Collection an event of unprecedented magnitude," he said.
The collection "reflects the diversity of his interests, with their mystique and beauty", said Jody Allen, Mr Allen's sister, the executor of the estate.
Mr Allen left Microsoft in 1983 due to health problems and a deteriorating relationship with his co-founder Bill Gates - who stepped down as CEO in 2000.
In 2010 he pledged to leave most of his fortune to charity after his death. At the time, he was the 37th richest man in the world, according to Forbes magazine.
He died in 2018 from non-Hodgkin's lymphoma complications after being successfully treated for the disease.
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