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Exhibit 23.1
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of Tiffany & Co. (the "Company") our report dated February
29, 2000 relating to the Company's consolidated financial statements, which
appears in the 1999 Annual Report to Shareholders, which is incorporated by
reference in the Company's Annual Report on Form 10-K for the year ended January
31, 2000. We also consent to the incorporation by reference of our report dated
February 29, 2000 relating to the Company's financial statement schedule, which
appears in such Annual Report in the Company's Form 10-K.
/s/ PricewaterhouseCoopers LLP
New York, New York
August 16, 2000
