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): April 18, 2000



                                  TIFFANY & CO.

             (Exact name of Registrant as specified in its charter)



         Delaware                     1-9494               13-3228013
(State or other jurisdiction        (Commission         (I.R.S. Employer
     of incorporation)               File Number)        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 5.  Other Events.

         On April 18,  2000,  Registrant  issued  the  following  press  release
announcing its first quarter to-date sales are strong and earnings are projected
to exceed security analysts'expectations:


NEW YORK,  April 18,  2000 - Tiffany & Co.  (NYSE-TIF)  reported  that its sales
trends  in  the  first  quarter  to-date  are  higher  than  security  analysts'
expectations, due to strong comparable store sales growth in the U.S. as well as
continued growth in most  international  markets.  Due to this sales growth,  as
well as improved margins,  the Company now expects that first quarter sales will
increase at least 25% over the prior year and expects  that  earnings  per share
will be at least 37 cents per  diluted  share,  or 68% higher  than 22 cents per
diluted share in 1999's first quarter.  Security  analysts'  earnings  estimates
range from 27-31 cents per diluted share.

Results for the first  quarter,  which ends on April 30, will be reported on May
16. The prior  year's  earnings per share is adjusted  for a  two-for-one  stock
split in July 1999.

Tiffany & Co. is the  internationally  renowned jeweler and specialty  retailer.
Sales  are made  through  TIFFANY  & CO.  stores  and  boutiques,  and to select
retailers and distributors, in the Americas, Asia-Pacific, Europe and the Middle
East.  Direct  Marketing  includes  Tiffany's  corporate  division,  catalog and
Internet sales. Additional information can be found on the Company's Web site at
www.tiffany.com and on its shareholder information line (800) TIF-0110.

This press release  contains  certain  "forward-looking"  statements  concerning
sales and margins.  Actual results might differ  materially from those projected
in the  forward-looking  statements.  Information  concerning factors that could
cause actual results to differ materially are set forth in Tiffany's 1999 Annual
Report and in Form 10-K and 10-Q Reports filed with the  Securities and Exchange
Commission.  The  Company  undertakes  no  obligation  to update  or revise  any
forward-looking statements to reflect subsequent events or circumstances.

                                      # # #








                                    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-General Counsel,
                          and Secretary
Date: April 18, 2000