superstar Barbra Streisand is having a clear-out of her Beverly Hills home and the sale at Christie's in New York this month provides a rare opportunity to acquire one of Charles Rennie Mackintosh's finest pieces of furniture.

Lot 505, a six-foot tall, five-foot wide wardrobe, described in the Christie's catalogue as ''an outstanding example of Mackintosh's early designs'', is likely to fetch around #50,000.

The wardrobe, circa 1894 and made from cypress wood, is decorated with brass strap hinges and pulls.

A Mackintosh metal and glass lantern dating from around 1900, which was used in the architect and designer's flat at 120 Mains Street in Glasgow, is also for sale, with an estimate of between #6000 and #9000.

The wardrobe was made either for Gladsmuir, the home of William Davidson and his parents, or for Mackintosh's own use.

Christie's point out that since the wardrobe was in the collection of Davidson at his death, it is uncertain whether he brought it from Gladsmuir to 78 Southpark Avenue in Glasgow when he purchased Mackintosh's house in 1918, or whether he merely acquired it along with other pieces of furniture from Southpark Avenue.

This confusion aside, the wardrobe has had several changes of owners including Glasgow University, which purchased 78 Southpark Avenue in 1947, and Paisley-born John Reid, the former manager of rock star Elton John.

The Rockefeller Plaza auction is set to attract huge interest from collectors and Streisand's fans and Nancy McClelland, international head of Christie's twentieth century decorative arts department said: ''This important collection of furniture, lamps, and ceramics is one of the finest group of American arts and crafts ever to come to the market.

''She has amassed a world-class collection of decorative art and design to transform her homes into dazzling interiors displaying exquisite objects she admired and collected over the past 30 years.

''Ms Streisand's enormous fame will no doubt contribute to the excitement with which collectors all over the world will greet this sale. But more importantly, serious collectors will relish the unexpected opportunity to acquire great examples from her collection. This is even more a connoisseur's collection than the one offered for sale five years ago.''

The auction in 1994 realised #6.4m.