Exhibit 99.2

                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549
                                 File No. 4-460

                                  TIFFANY & CO.
                    (Registrant - Commission File No. 1-9494)

             STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER AND
                PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND
                 CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, James N. Fernandez,  principal  financial officer of Tiffany & Co., state and
attest that:

(1)  To the best of my knowledge,  based upon a review of the covered reports of
     Tiffany & Co.,  and,  except as corrected or  supplemented  in a subsequent
     report:
   o no covered  report  contained an untrue  statement of a material fact as of
     the end of the period covered by such report (or in the case of a report on
     Form  8-K or  definitive  proxy  materials,  as of the date on which it was
     filed); and
   o no covered  report  omitted to state a material fact  necessary to make the
     statements in the covered report, in light of the circumstances under which
     they were made,  not misleading as of the end of the period covered by such
     report  (or in the  case  of a  report  on  Form  8-K or  definitive  proxy
     materials, as of the date on which it was filed).
(2)  I have reviewed the contents of this statement with the Audit  Committee of
     the Board of Directors of Tiffany & Co.
(3)  In this statement under oath, each of the following,  if filed on or before
     the date of this statement, is a "covered report":
   o Annual  Report on Form 10-K for the fiscal  year ended  January 31, 2002 of
     Tiffany & Co.;
   o all reports on Form 10-Q, all reports on Form 8-K and all definitive  proxy
     materials  of Tiffany & Co.  filed with the  Commission  subsequent  to the
     filing of the Form 10-K identified above; and
   o any amendments to any of the foregoing.


/s/ James N. Fernandez
_______________________________             Subscribed and sworn to
James N. Fernandez                          before me this 14th day of
August 14, 2002                             August 2002.

                                            /s/ Marie Corby
                                            ____________________________________
                                            Marie Corby
                                            Notary Public - New Jersey
                                            My Commission Expires:July 29, 2006