Exhibit 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-8 of Tiffany & Co.  (the  "Company")  of our  report  dated
February 25, 2003 relating to the Company's  consolidated  financial statements,
which appears in the 2002 Annual Report to  Shareholders,  which is incorporated
by  reference  in the  Company's  Annual  Report on Form 10-K for the year ended
January 31,  2003.  We also  consent to the  incorporation  by  reference of our
report dated  February 25, 2003  relating to the Company's  financial  statement
schedule, which appears in such Annual Report in the Company's Form 10-K.


/s/ PricewaterhouseCoopers LLP
Florham Park, New Jersey
December 5, 2003