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): May 14, 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.

    (a)  Not Applicable

    (b)  Not Applicable

    (c)  Exhibits

         Exhibit No.               Exhibit

         99.1                      Press Release dated May 14, 2003


Item 9.  Regulation FD Disclosure. (Furnished under Item 12)

This Current report on Form 8-K is being furnished pursuant to Item 12, "Results
of Operations  and Financial  Condition,"  in accordance  with interim  guidance
promulgated by the Securities  and Exchange  Commission in Release No.  34-47583
that was  issued on March 27,  2003.  See "Item 12.  Results of  Operations  and
Financial Condition" below.

Item 12. Results of Operations and Financial Condition.

On May 14, 2003 the Company  reported  that its sales in the first quarter ended
April 30, 2003 rose 14% due to growth in U.S. and international  markets. A copy
of the  press  release  is  attached  as  Exhibit  99.1 to this  Form 8-K and is
incorporated herein by reference.

The  information  in this  Current  Report is being  furnished  and shall not be
deemed "filed" for the purposes of Section 18 of the Securities and Exchange Act
of 1934, as amended or otherwise subject to the liabilities of that Section. The
information in this Current Report shall not be  incorporated  by reference into
any registration  statement or other document  pursuant to the Securities Act of
1933, as amended.  The  furnishing of the  information in this Current Report is
not intended to, and does not,  constitute a representation that such furnishing
is  required  by  Regulation  FD or that the  information  this  Current  Report
contains  is  material  investor  information  that  is not  otherwise  publicly
available.







                                    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: May 14, 2003





                                  EXHIBIT INDEX


Exhibit No.       Description

99.1              Press Release dated  May 14, 2003 (furnished and not filed for
                  purposes of Section 18 of the Securities Exchange Act of 1934,
                  as amended, and not deemed  incorporated by  reference in  any
                  filing under the Securities Act of 1933, as amended.