Exhibit 32.2

                                  CERTIFICATION

   Pursuant to 18 U.S.C. 1350 as adopted by Section 906 of the Sarbanes-Oxley
                                  Act of 2002

     In connection with the Quarterly Report of Tiffany & Co. (the "Company") on
Form 10-Q for the period ended July 31, 2005, as filed with the  Securities  and
Exchange Commission on the date hereof (the "Report"), I, James N. Fernandez, as
Executive Vice President and Chief  Financial  Officer of the Company,  certify,
pursuant  to 18 U.S.C.  ss 1350,  as  adopted  pursuant  to  Section  906 of the
Sarbanes-Oxley Act of 2002, that:

1.   The Report fully complies with the  requirements  of Section 13(a) or 15(d)
     of the Securities Exchange Act of 1934; and

2.   The information  contained in the Report fairly  presents,  in all material
     respects, the financial condition and results of operations of the Company.


Dated:   September 2, 2005


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