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