SECURITIES AND EXCHANGE COMMISSION
                           Washington, D.C. 20549

                         -------------------------
                                 FORM 10-QA
                         -------------------------

  (Mark One)

    X   QUARTERLY   REPORT  PURSUANT  TO  SECTION  13  OR  15(d)  OF  THE
        SECURITIES  EXCHANGE ACT OF 1934 for the quarter ended 
        July 31, 1995.  OR

        TRANSITION  REPORT  PURSUANT  TO  SECTION  13  OR  15(d)  OF  THE
        SECURITIES EXCHANGE ACT OF 1934 for the transition from 
        ________ to _____________.


                      Commission file number:  1-9494


                               TIFFANY & CO.

           (Exact name of registrant as specified in its charter)

  Delaware                                  13-3228013
  (State of incorporation)                  (I.R.S. Employer Ident. No.)


  727 Fifth Ave. New York, NY               10022
  (Address of principal executive offices)  (Zip Code)


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


  Former name,  former address and  former fiscal year,  if changed since
  last report _________.

  Indicate  by  check mark  whether  the  registrant  (1)  has filed  all
  reports required to be  filed by Section 13 or 15(d)  of the Securities
  Exchange  Act of  1934 during  the  preceding 12  months  (or for  such
  shorter period that  the registrant was required to file such reports),
  and (2) has  been subject to such  filing requirements for the  past 90
  days.  Yes ___X___.     No_____.

  APPLICABLE  ONLY TO  CORPORATE ISSUERS: Indicate  the number  of shares
  outstanding of each of the issuer's  classes of common stock as of  the
  latest  practicable  date:   Common Stock,  $.01 par  value, 15,746,297
  shares outstanding at the close of business on July 31, 1995.





  Registrant submits herewith Exhibit 10.118  to its Report on  Form 10-Q
  for the period ended  July 31, 1995  filed electronically  via EDGAR on
  September  14, 1995.    The attached  Exhibit  10.118 was  not properly
  transmitted via EDGAR in the filing dated September 14, 1995.


                                 SIGNATURES

  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.
                                     (Registrant)


  Date: September 18, 1995      By:  /s/ James N. Fernandez
                                     James N. Fernandez
                                     Senior Vice President - Finance
                                     and Chief Financial Officer
                                     (principal financial  officer)





                               EXHIBIT INDEX



  Exhibit 
  Number     


  10.118    Construction  Agency Agreement dated as  of August 1, 1995 by
            and between Tiffany  and Company, a New  York corporation and
            First  Fidelity   Bank,  National  Association,   a  national
            banking  association,  not  in its  individual  capacity  but
            solely as trustee pursuant to a Trust  Agreement 1995-1 dated
            as  of   July  1,  1995,  for   design  and  construction  of
            improvements on certain land in Parsippany, New Jersey.