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                       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



       Date of Report (Date of earliest event reported): December 12, 2002


                                  TIFFANY & CO.

             (Exact name of Registrant as specified in its charter)



          Delaware                      1-9494                  13-3228013
(State or other jurisdiction of  (Commission File Number)    (I.R.S. Employer
        incorporation)                                    Identification Number)


  727 Fifth Avenue, New York, New York                          10022
(Address of principal executive offices)                      (Zip Code)




Registrant's telephone number, including area code:  (212) 755-8000



ITEM 7.  Financial Statements and Exhibits.

(c)      Exhibits.

         Exhibit No.  Description

         99.1         Certification of Michael J. Kowalski pursuant to 18 U.S.C.
                      Section 1350.

         99.2         Certification of James N. Fernandez pursuant to 18 U.S.C.
                      Section 1350.


ITEM 9.  Certification of Financial Reports

On  December  12,  2002,  Registrant  filed  with the  Securities  and  Exchange
Commission  (the  "Commission")  its  Quarterly  Report on Form 10-Q pursuant to
section 13 or 15(d) of the  Securities  Exchange Act of 1934 (the "Act") for the
quarter  ended October 31, 2002.  Pursuant to Section 906 of the  Sarbanes-Oxley
Act of 2002,  Registrant's  Report on Form 10-Q is required to be accompanied by
the  written  statements  of  Registrant's  chief  executive  officer  and chief
financial  officers,  each statement  certifying that such report fully complies
with the  requirements of section 13(a) or 15(d) of the Act and that information
contained  in  such  report  fairly  presents,  in all  material  respects,  the
financial  condition and result of operations  of the  Registrant.  Accordingly,
Registrant has furnished to the Commission  such  statements with this Report on
Form 8-K filed  contemporaneously  with its Report on Form 10-Q.  Copies of each
written statement are furnished as Exhibits 99.1 and 99.2 to this report.



                                    SIGNATURE

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.

                                              TIFFANY & CO.


                                      BY:     /s/Patrick B. Dorsey
                                              --------------------------------
                                              Patrick B. Dorsey
                                              Senior Vice President, Secretary
                                              and General Counsel


Date: December 12, 2002