SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT

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                       Pursuant to Section 13 or 15(d) of

                       the Securities Exchange Act of 1934



        Date of Report (Date of earliest event reported): August 14, 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 9.  Regulation FD Disclosure

On August 14, 2002, in  accordance  with Order No. 4-460 and pursuant to Section
21(a)(1) of the Securities  Exchange Act of 1934,  sworn  statements  were filed
with the Securities and Exchange  Commission by the principal  executive officer
and the  principal  financial  officer of Tiffany & Co.  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: August 14, 2002







Exhibit Index

Exhibit (99.1): Statement Under Oath of principal executive officer dated August
                14, 2002

Exhibit (99.2): Statement Under Oath of principal financial officer dated August
                14, 2002