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): February 26, 2003


                                  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.

         99.1 Press Release dated February 26, 2003


Item 9.  Regulation FD Disclosure.

On February 26, 2003 the Company reported increases in sales and earnings in its
fourth  quarter and full year ended  January  31,  2003.  Refer to the  attached
Exhibit for the entire text of the release,  which Exhibit is being furnished in
accordance with Regulation FD.





                                    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: February 26, 2003







                                  EXHIBIT INDEX


Exhibit No.

99.1       Press Release dated February 26, 2003