Exhibit 32


                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002


Each of the  undersigned  hereby  certifies,  in his  capacity  as an officer of
Tiffany & Co. (the  "Company"),  for  purposes  of 18 U.S.C.  Section  1350,  as
adopted pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002, that to his
knowledge:

     o    the Quarterly  Report of the Company on Form 10-Q for the period ended
          July 31, 2004 fully complies with the requirements of Section 13(a) or
          Section 15(d) of the Securities Exchange Act of 1934; and

     o    the  information  contained  in such report  fairly  presents,  in all
          material respects, the financial condition and results of operation 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:  September 2, 2004



                                   /s/ Michael J. Kowalski
                                   ------------------------------------
                                   Michael J. Kowalski
                                   Chairman and Chief Executive Officer







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