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): May 13, 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
       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 12. Results of Operations and Financial Condition.

On May 13, 2004,  Tiffany & Co. issued a press release  announcing its unaudited
earnings and results of  operations  for its first quarter ended April 30, 2004.
The Company is furnishing a copy of the press release hereto as Exhibit 99.1.

The  information in this Current Report is being  furnished  pursuant to Item 12
Results of  Operations  and  Financial  Condition.  In  accordance  with General
Instruction  B.6 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,  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/ James N. Fernandez
                                              _________________________________
                                              James N. Fernandez
                                              Executive Vice President
                                              (principal financial officer)



Date: May 13, 2004






                                  EXHIBIT INDEX


Exhibit No.       Description

99.1              Text of Press Release issued by Tiffany & Co., dated
                  May 13, 2004.