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 17, 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 17, 2007,  Registrant issued a press release announcing a significant
increase  in the number of TIFFANY & CO.  stores it plans to open in the U.S. To
facilitate that increase, the Company has developed a new,  smaller-format store
that will occupy approximately 2,000 gross square feet and offer a wide range of
jewelry designs except engagement jewelry. It has the working name TIFFANY & CO.
COLLECTIONS  and the  first  store is  expected  to open in 2008.  A copy of the
October 17, 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 17, 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:     /s/ James N. Fernandez
                                              ----------------------------
                                              James N. Fernandez
                                              Executive Vice President and
                                              Chief Financial Officer



Date:  October 17, 2007


                                  EXHIBIT INDEX

Exhibit No.     Description

99.1            Text of Press Release issued by Tiffany & Co., dated
                August 30, 2007.