UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                             _______________________

                                    FORM 8-K

                                 CURRENT REPORT

                             _______________________

     Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934


                        Date of Report: October 19, 2007

                                  TIFFANY & CO.

             (Exact name of Registrant as specified in its charter)



        Delaware                        1-9494                 13-3228013
(State or other jurisdiction          (Commission            (I.R.S. Employer
     of incorporation)                File Number)          Identification No.)


 727 Fifth Avenue, New York, New York                           10022
(Address of principal executive offices)                       (Zip Code)


Registrant's telephone number, including area code:  (212) 755-8000

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
 Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
 Act (17 CFR 240.13e-4(c))








Item 8.01       Other Events.
- ---------       ------------

On October 19, 2007,  Registrant  issued a press release  announcing the sale of
the  building   housing  its   flagship   store  in  London  for  the  price  of
(pound)73,000,000  (approximately $149,000,000 at the sale date) and that it had
simultaneously  entered into a 15-year lease with two 10-year  renewal  options.
Registrant  had,  through a  subsidiary,  acquired  the  building at 25 Old Bond
Street and an  adjoining  building at 15  Albermarle  Street in 2002 for a total
cost of  $43,000,000  (U.S.  dollar  equivalent at the  acquisition  date).  The
acquisition was made in order to combine the buildings, renovate and reconfigure
the interior  retail  selling space;  that work was completed in 2006,  allowing
Registrant to complete this sale and leaseback as planned.

A copy of the October 19, 2007 press release is attached  hereto as Exhibit 99.1
to this Form 8-K and is incorporated herein by reference.


Item 9.01.      Financial Statements and Exhibits.

    (c)  Exhibits

         99.1  Press Release dated October 19, 2007.





                                    SIGNATURE

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
Registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized.


                                      TIFFANY & CO.


                                 BY:  __________________________________________
                                      Patrick B. Dorsey
                                      Senior Vice President, General Counsel and
                                      Secretary



Date:  October 19, 2007




                                  EXHIBIT INDEX


Exhibit No.     Description

99.1            Text of Press Release issued by Tiffany & Co., dated
                October 19, 2007.