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 (Date  of earliest event  reported): January 18, 1996



                        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 
                                                          Number)


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





Item 5.  Other Events.

      On  January  18, 1996,  Registrant  announced  the appointment  of
Michael  J. Kowalski  to the  position of  President.   The text  of the
announcement is provided below:

      New York, January 18,  1996 -- William R. Chaney,  chairman of the
      board  and chief  executive officer  of Tiffany  & Co.  (NYSE-TIF)
      announced that Michael J. Kowalski was appointed  president of the
      international  jewelry retailer  at a  board of  directors meeting
      here  today.  Previously, he  held the position  of executive vice
      president.

      Mr. Chaney said, "Mr. Kowalski will continue to be responsible for
      merchandising  and marketing  related  functions  and will  assume
      responsibility for a number of special assignments to assist me in
      the future direction and development of the Company."

      Mr.  Kowalski,  43,  received  a  bachelor  of  science  degree in
      economics  from the  University of  Pennsylvania and a  masters of
      business  administration  from  Harvard  University.    He  joined
      Tiffany  in 1983  where  he has  held  a  series of  positions  in
      finance, inventory management, merchandising and marketing.

      Mr. Chaney  said, "Tiffany  has numerous opportunities  for growth
      and global  expansion.   Mike Kowalski's  increased support  as we
      plan  for  the  future  development  of  Tiffany  will  provide  a
      significant  benefit.    He  brings  a  unique  talent  and  great
      leadership  to  his new  position.   Mike's  new role,  along with
      expanded responsibilities to be  assumed by James Quinn, executive
      vice   president,  and   Tom  O'Neill,   senior  vice   president-
      international, will enable us to maximize those opportunities.

      Mr. Kowalski  lives  in  Kinnelon, NJ,  with  his  wife,  Barbara,
      daughter, Amanda, and son, Adam.


                                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:   /s/ James N. Fernandez    
                                          James N. Fernandez
                                          Senior Vice President-Finance 
Date: January 22, 1996                    and Chief Financial Officer