Exhibit 99.2 to Report on Form 8-K Filed by Tiffany & Co. ("Registrant")
                                                            on December 12, 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  October 31, 2002 filed by
Tiffany & Co. with the Securities  and Exchange  Commission on December 12, 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:  December 12, 2002