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: January 14, 2009

                                                             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 Identification
           of incorporation)                         File Number)                               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 7.01.        Regulation FD Disclosure.

On January 14, 2009,  Registrant issued a press release announcing its unaudited
sales  figures  for the period  from  November 1 to  December  31. A copy of the
January 14, 2009 press  release is attached  hereto as Exhibit 99.1 to this Form
8-K.

The information in this Current Report on Form 8-K is being  furnished  pursuant
to Item 7.01 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  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, as amended,  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 dated January 14, 2009.






                                    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, General Counsel
                                          and Secretary



Date:  January 14, 2009


                                  EXHIBIT INDEX


Exhibit No.       Description

99.1              Text of Press Release issued by Tiffany & Co., dated
                  January 14, 2009.