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: April 29, 2010

                                  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 2.05.      Costs Associated with Exit or Disposal Activities.

On April 29, 2010,  Registrant  issued a press release  announcing  that its New
York subsidiary has entered into a lease for office space to house headquarters'
staff at 200 Fifth  Avenue,  New York,  New York.  In that  release,  Registrant
provided   information   about  (i)   anticipated   expenses   associated   with
non-cancellable  lease  obligations in fiscal year 2011 (the year ending January
31, 2012;(ii)  anticipated expenses in  fiscal year 2010 and in fiscal year 2011
associated with the acceleration of depreciation and incremental  rents during a
transition  period; and (iii) estimated future benefits over the term of the new
office lease.  A copy of the April 29, 2010 press release is attached  hereto as
Exhibit 99.1 to this Form 8-K.

The information in this Current Report on Form 8-K is being  furnished  pursuant
to Item 2.05 Costs Associated with Exit or Disposal Activities.


Item 9.01.      Financial Statements and Exhibits.

    (c)  Exhibits

                99.1    Press Release dated April 29, 2010.
























                                        1





                                    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/ Patrick B. Dorsey
                                      ------------------------------------------
                                      Patrick B. Dorsey
                                      Senior Vice President, General Counsel and
                                      Secretary




Date:  April 29, 2010






























                                        2





                                  EXHIBIT INDEX


Exhibit No.                Description

99.1                       Press Release dated April 29, 2010.