Mr. Poehner, 44, now heads national sales and marketing for Businessland Inc., a national computer chain.

But David J. Nash, who heads fine-art sales at Sotheby's, disagrees.

He headed institutional sales for 20 years and was put in charge of corporation finance department in 1976.

Allan Z. Loren, who headed American sales and marketing, left recently.

Martha Baer, who heads contemporary-art sales at Christie's, cited changes in the market as the reason for the "Scudera" estimate.

David Redden, who heads sales of books and manuscripts for Sotheby's, said the sessions next week may do better than expected.

James L. Freeman, who heads sales and research at the First Boston Corporation, concurred.

"Wendell left some great paintings," said David Nash, who heads fine-art sales at the auction house.

David J. Nash, who heads fine-arts sales at Sotheby's, said that the estimates made in December on the eight works may now be considered conservative.

Another contender is John Hopkins, who was named today to head a new global business development, sales and marketing group.