UNITED STATES
                       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): November 11, 2004

                                  TIFFANY & CO.

             (Exact name of Registrant as specified in its charter)



        Delaware                      1-9494                   13-3228013
(State or other jurisdiction       (Commission              (I.R.S. Employer 
     of incorporation)             File Number)            Identification No.)


  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

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)

[ ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))





Item 2.02        Results of Operations and Financial Condition

On November  11,  2004,  Tiffany & Co.  issued a press  release  announcing  its
unaudited earnings and results of operations for the third quarter ended October
31,  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 2.02
Results of  Operations  and  Financial  Condition.  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,  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.

Item 9.01      Financial Statements and Exhibits

      (c)      Exhibits

               99.1     Press Release issued November 11, 2004.







                                    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 and 
                                              Chief Financial Officer
                                              (principal financial officer)





Date: November 11, 2004





                                  EXHIBIT INDEX


Exhibit No.     Description

99.1            Text of Press Release issued by Tiffany & Co., dated
                November 11, 2004.