8-K

                       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): September 11, 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  September  11,  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 July 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.













                                       1



                                    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: September 11, 2002























                                       2

EX-99

        Exhibit 99.1 to Report on Form 8-K Filed by Tiffany & Co. ("Registrant")
                                                           on September 11, 2002


                      STATEMENT OF CHIEF EXECUTIVE OFFICER

I, Michael J. Kowalski,  certify,  to the best of my knowledge and belief,  that
the  Quarterly  Report on Form 10-Q for the quarter ended July 31, 2002 filed by
Tiffany & Co. with the Securities and Exchange  Commission on September 11, 2002
fully complies with the requirements of section 13(a) or 15(d) of the Securities
Exchange Act of 1934 and that the  information  contained in the periodic report
fairly presents,  in all material respects,  the financial condition and results
of operations of Tiffany & Co.




Signed:/s/ Michael J. Kowalski
       _________________________
       Michael J. Kowalski
       President and Chief Executive Officer
       Tiffany & Co.
       Dated:  September 11, 2002

EX-99

        Exhibit 99.2 to Report on Form 8-K Filed by Tiffany & Co. ("Registrant")
                                                           on September 11, 2002


                      STATEMENT OF CHIEF FINANCIAL OFFICER

I, James N. Fernandez, certify, to the best of my knowledge and belief, that the
Quarterly  Report on Form 10-Q for the  quarter  ended  July 31,  2002  filed by
Tiffany & Co. with the Securities and Exchange  Commission on September 11, 2002
fully complies with the requirements of section 13(a) or 15(d) of the Securities
Exchange Act of 1934 and that the  information  contained in the periodic report
fairly presents,  in all material respects,  the financial condition and results
of operations of Tiffany & Co.




Signed:/s/ James N. Fernandez
       _________________________
       James N. Fernandez
       Executive Vice President, Chief Financial Officer
       Tiffany & Co.
       Dated:  September 11, 2002