Exhibit 99.2b


                                  Certification
                Pursuant to Section 906 of the Sarbanes-Oxley Act
         of 2002 (Subsections (a) and (b) of Section 1350, Chapter 63 of
                          Title 18, United States Code)

     Pursuant to section 906 of the Sarbanes-Oxley  Act of 2002  (subsections(a)
and (b) of  section  1350,  chapter 63 of title 18,  United  States  Code),  the
undersigned  officer of Tiffany & Co., a Delaware  corporation  (the "Company"),
does hereby certify, to such officer's knowledge, that:

     The Amended Quarterly Report on Form 10-Q/A for the quarter ended April 30,
2003 (the "Form 10-Q/A") of the Company fully complies with the  requirements of
section 13(a) or 15(d) of the Securities  Exchange Act of 1934 (15 U.S.C. 78m or
78o(d))and the information  contained in the Form 10-Q/A fairly presents, in all
material  respects,  the  financial  condition  and results of operations of the
Company.

     A signed  original of this  written  statement  required by Section 906 has
been  provided  to  Tiffany & Co.  and will be  retained  by  Tiffany & Co.  and
furnished to the Securities and Exchange Commission or its staff upon request.

Dated:   June 20, 2003

                                   /s/ James N. Fernandez
                                   -----------------------------
                                   James N. Fernandez
                                   Executive Vice President and
                                   Chief Financial Officer






     The foregoing  certification  is being furnished solely pursuant to section
906 of the  Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350,
chapter 63 of title 18, United States Code) and for no other purpose.