Exhibit 32.1
                                  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/A  Amendment  No. 1 for the period ended July 31, 2005,  as filed with
the Securities  and Exchange  Commission on the date hereof (the  "Report"),  I,
Michael J. Kowalski,  as Chairman of the Board of Directors and Chief  Executive
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:   February 7, 2006




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