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): January 8, 2004


                                  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 Identification
         incorporation)                                                 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  January  8,  2004,  Tiffany  & Co.  issued a press  release  announcing  its
preliminary,  unaudited sales figures for the period from November 1 to December
31, 2003. A copy of the press release containing the announcement is included as
Exhibit 99.1 to this Current Report.

The information in this Current Report on Form 8-K is being  furnished  pursuant
to Item 9 Regulation FD Disclosure.  In accordance with General  Instruction B.2
of Form 8-K, the  information in this report shall not be deemed "filed" for the
purposes of Section 18 of the  Securities  and Exchange Act of 1934,  as amended
(the "Exchange  Act"), or otherwise  subject to the liabilities of that Section,
nor  shall it be  deemed  incorporated  by  reference  in any  filing  under the
Securities  Act of 1933,  or the Exchange  Act,  except as  expressly  stated by
specific reference in such filing.









                                    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: January 8, 2004






                                  EXHIBIT INDEX


Exhibit No.       Description

99.1              Text  of  Press  Release  issued  by  Tiffany  &  Co.,  dated
                  January 8, 2004.