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/A Amendment No. 1 for the period ended October 31, 2006, 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:   December 6, 2006


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