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<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>As filed with the Securities and Exchange Commission on November&nbsp;25, 2009</B>
</DIV>


<DIV align="right" style="font-size: 10pt; margin-top: 6pt"><B>Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B>
</DIV>


<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 1pt solid black; font-size: 1pt; MARGIN-BOTTOM: 3PT">&nbsp;</DIV>




<DIV align="center" style="font-size: 14pt; margin-top: 12pt"><B>UNITED STATES<BR>
SECURITIES AND EXCHANGE COMMISSION</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B>WASHINGTON, D.C. 20549</B>
</DIV>

<DIV align="center" style="font-size: 12pt"><B><DIV align="center"><DIV style="font-size: 3pt; margin-top: 16pt; width: 26%; border-top: 1px solid #000000">&nbsp;</DIV></DIV></B>
</DIV>

<DIV align="center" style="font-size: 18pt; margin-top: 12pt"><B>FORM S-8</B>
</DIV>


<DIV align="center" style="font-size: 12pt; margin-top: 12pt"><B>REGISTRATION STATEMENT<BR>
UNDER<BR>
THE SECURITIES ACT OF 1933</B>
</DIV>

<DIV align="center" style="font-size: 24pt; margin-top: 12pt"><B>Tiffany &#038; Co.</B>
</DIV>

<DIV align="center" style="font-size: 10pt">(Exact Name of Registrant as Specified in the Charter)</DIV>


<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="47%">&nbsp;</TD>
    <TD width="5%">&nbsp;</TD>
    <TD width="47%">&nbsp;</TD>
</TR>
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<TR valign="bottom">
    <TD align="center" valign="top"><B>Delaware</B><BR>
(State or other jurisdiction of incorporation <BR>
or organization)
</TD>
    <TD>&nbsp;</TD>
    <TD align="center" valign="top"><B>13-3228013</B><BR>
(I.R.S. Employer Identification No.)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>727 Fifth Avenue<BR>
New York, New York 10022</B><BR>
(Address of Principal executive Office)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>2005 Employee Incentive Plan</B><BR>
(Full title of the Plan)</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 12pt"><B>Patrick B. Dorsey, Esq.<BR>
Senior Vice President &#151; General Counsel<BR>
Tiffany &#038; Co.<BR>
727 Fifth Avenue<BR>
New York, New York 10022<BR>
(212)&nbsp;755-8000</B><BR>
(Name, address and telephone number, including area code, of agent for service)</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of &#147;large accelerated
filer,&#148; and &#147;smaller reporting company&#148; in Rule&nbsp;12b-2 of the Exchange Act.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt"><TABLE width="100%" style="font-size: 10pt; margin-top: 0pt">
<TR>
<TD valign="top">Large accelerated filer&nbsp;<FONT face="Wingdings">&#111;</FONT></TD>
<TD valign="top" align="center">Accelerated filer&nbsp;<FONT face="Wingdings">&#254;</FONT>&nbsp;</TD>
<TD align="center">Non-accelerated filer&nbsp;<FONT face="Wingdings">&#111;</FONT><BR>(Do not check if a smaller reporting company)</TD>
<TD valign="top" align="right">Smaller reporting company&nbsp;<FONT face="Wingdings">&#111;</FONT></TD>
</TR>
</TABLE>
</DIV>


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>CALCULATION OF REGISTRATION FEE</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom" style="font-size: 1px">
    <TD width="1%"></TD>
    <TD width="54%"></TD>
    <TD width="2%"></TD><!-- VRule -->
    <TD width="2%"></TD>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="3%"></TD>
    <TD width="2%"></TD><!-- VRule -->
    <TD width="2%"></TD>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="3%"></TD>
    <TD width="2%"></TD><!-- VRule -->
    <TD width="2%"></TD>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="3%"></TD>
    <TD width="2%"></TD><!-- VRule -->
    <TD width="2%"></TD>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="3%"></TD>

    <TD width="1%">&nbsp;</TD>
</TR><TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-bottom: 3px double #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="CENTER"><B>Title of</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Proposed Maximum</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount of</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="CENTER"><B>Securities to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Amount to be</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Offering Price</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Aggregate Offering</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registration</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">    <TD width="1%">&nbsp;</TD>

    <TD nowrap align="CENTER"><B>Registered</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Registered (1)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Per Share (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Price (2)</B></TD>
    <TD style="border-right: 2px solid #000000">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" colspan="3"><B>Fee</B></TD>
    <TD width="1%">&nbsp;</TD>
</TR>

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    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
                    <TD valign="top" style="border-top: 2px solid #000000"><DIV style="margin-left:0px; text-indent:-0px">Common Stock, par
value $0.01
</DIV></TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">2,500,000</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">41.33</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">103,325,000</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-right: 2px solid #000000; border-top: 2px solid #000000">&nbsp;</TD>
    <TD style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD nowrap align="right" valign="top" style="border-top: 2px solid #000000">$</TD>
    <TD align="right" valign="top" style="border-top: 2px solid #000000">5,765.54</TD>
    <TD nowrap valign="top" style="border-top: 2px solid #000000">&nbsp;</TD>
    <TD width="1%" style="border-top: 2px solid #000000">&nbsp;</TD>
</TR>
<TR style="font-size: 1px" valign="bottom">
    <TD nowrap align="left" colspan="23" style="border-top: 3px double #000000">&nbsp;</TD>
</TR>

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</TABLE>
</DIV>



<TABLE width="100%" border="0" cellpadding="0" cellspacing="0" style="font-size: 10pt">
<TR>
    <TD width="3%"></TD>
    <TD width="1%"></TD>
    <TD width="96"></TD>
</TR>
 <TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(1)</TD>
    <TD>&nbsp;</TD>
    <TD>2,500,000 shares to be issued pursuant to the grant or exercise of awards under the
Registrant&#146;s 2005 Employee Incentive Plan.</TD>
</TR>

<TR style="font-size: 3pt"><TD>&nbsp;</TD></TR>

<TR valign="top">
    <TD nowrap align="left">(2)</TD>
    <TD>&nbsp;</TD>
    <TD>Determined in accordance with Rule 457(c) and Rule&nbsp;457(h), the registration fee
calculation on these shares is based on the average of the high and low prices of the
Registrant&#146;s common stock, par value $0.01 per share, on November&nbsp;19, 2009, as reported by the
New York Stock Exchange, which was $41.33.</TD>
</TR>

</TABLE>



<DIV style="width: 100%; border-bottom: 1pt solid black; margin-top: 10pt; font-size: 1pt">&nbsp;</DIV>
<DIV style="width: 100%; border-bottom: 2pt solid black; font-size: 1pt">&nbsp;</DIV>





<P align="center" style="font-size: 10pt"><!-- Folio -->&nbsp;<!-- /Folio -->
</DIV>

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<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">








<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>INTRODUCTION</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This Registration Statement on Form S-8 is filed by Tiffany &#038; Co., a Delaware corporation (the
&#147;Company&#148; or the &#147;Registrant&#148;), to register an additional 2,500,000 shares of the Registrant&#146;s
common stock, par value $0.01 per share (the &#147;Common Stock&#148;), to be issued under the Registrant&#146;s
2005 Employee Incentive Plan (the &#147;Plan&#148;). The Company previously filed a Form S-8 (File No.
333-132947) registering 11,000,000 shares of Common Stock under the Plan on April&nbsp;3, 2006.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;At the Annual Meeting of Stockholders of the Company, held on May&nbsp;21, 2009 (the &#147;Annual
Meeting&#148;), the Company&#146;s stockholders approved an amendment to the Plan to increase the number of
shares of Common Stock authorized to be issued under the Plan by 2,500,000 to a total of 13,500,000
shares. The amendment is described in the Registrant&#146;s definitive proxy materials for the Annual
Meeting, which were filed with the Securities and Exchange Commission on April&nbsp;9, 2009.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In accordance with General Instruction E of Form S-8, the contents of the Registrant&#146;s
Registration Statement on Form S-8, Registration No.&nbsp;333-132947, are incorporated herein by
reference, and the information required by Part&nbsp;II is omitted.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>PART I</B>
</DIV>


<DIV align="Center" style="font-size: 10pt; margin-top: 6pt"><B>INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</B>

</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The information required in Part&nbsp;I of this Registration Statement is included in the
prospectus for the Plan that is not filed as part of this Registration Statement pursuant to the
Note to Part&nbsp;I of Form S-8.
</DIV>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>&#091;SIGNATURES ON THE NEXT PAGE&#093;</B>
</DIV>




<P align="center" style="font-size: 10pt"><!-- Folio -->1<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">




<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>SIGNATURES</B>
</DIV>


<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York and State of New York on this 25th day of
November, 2009.
</DIV>

<TABLE width="100%" border="0" cellspacing="0" cellpadding="0" style="font-size: 10pt">
<TR>
    <TD width="48%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="1%">&nbsp;</TD>
    <TD width="35%">&nbsp;</TD>
    <TD width="15%">&nbsp;</TD>
</TR>
<TR>
    <TD valign="top" align="left">&nbsp;</TD>
    <TD colspan="3" align="left"><B>TIFFANY &#038; CO.</B><BR>
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD valign="top">By:&nbsp;&nbsp;</TD>
    <TD colspan="2" style="border-bottom: 1px solid #000000" align="left">/s/ Michael J. Kowalski
&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD colspan="2" align="left">Michael J. Kowalski&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR><TR>
    <TD align="left">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD NOWRAP colspan="2" align="left">Chairman of the Board and Chief Executive Officer&nbsp;</TD>
    <TD>&nbsp;</TD>
</TR>
<TR>
    <TD colspan="5">&nbsp;</TD>
</TR>
</TABLE>

<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>POWER OF ATTORNEY</B>
</DIV>



<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and
appoints MICHAEL J. KOWALSKI, JAMES N. FERNANDEZ and PATRICK B. DORSEY his true and lawful
attorneys-in-fact and agents, each acting alone, with full powers of substitution and
resubstitution, for him and in his name, place and stead, in any and all capacities, to sign this
Registration Statement and any or all amendments to the Registration Statement, including
pre-effective and post-effective amendments, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission, granting unto
such attorneys-in-fact and agents, full power and authority to do and perform each and every act
and thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as he might or could do, and hereby ratifies and confirms all his said attorneys-in-fact
and agents, each acting alone, or his substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.
</DIV>

<DIV align="left" style="font-size: 10pt; margin-top: 6pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement has been signed by the following persons in the capacities and on the dates indicated.
</DIV>
<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
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<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="CENTER" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Michael J. Kowalski
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Michael J. Kowalski</TD>
    <TD>&nbsp;</TD>
    <TD align="LEFT">
Chairman of the Board and
Chief Executive Officer
(Principal Executive Officer)
(Director)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ James N. Fernandez
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
James N. Fernandez</TD>
    <TD>&nbsp;</TD>
    <TD align="LEFT">
Executive Vice President and
Chief Financial Officer
(Principal Financial Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->2<!-- /Folio -->
</DIV>

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<DIV style="font-family: 'Times New Roman',Times,serif">

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="40%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="14%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="CENTER" style="border-bottom: 1px solid #000000">Signature</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Title</TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000">Date</TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Henry Iglesias
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Henry Iglesias</TD>
    <TD>&nbsp;</TD>
    <TD align="LEFT">
Vice President &#151; Controller<BR>
(Principal Accounting Officer)
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Rose Marie Bravo
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Rose Marie Bravo</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Gary E. Costley
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Gary E. Costley</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Lawrence K. Fish
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Lawrence K. Fish</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Abby F. Kohnstamm
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Abby F. Kohnstamm</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Charles K. Marquis
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Charles K. Marquis</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ Peter W. May
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
Peter W. May</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ J. Thomas Presby
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
J. Thomas Presby</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<TR valign="bottom"><!-- Blank Space -->
    <TD align="LEFT">&nbsp;</TD>
    <TD>&nbsp;</TD>
    <TD align="center" nowrap valign="top"><DIV style="margin-left:0px; text-indent:-0px">&nbsp;</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">&nbsp;</TD>
</TR>
<TR valign="bottom" style="padding-top: 1em">
    <TD align="LEFT" nowrap valign="top">/s/ William A. Shutzer
<DIV style="font-size: 1pt; border-bottom: 1px solid #000000">&nbsp;</DIV>
William A. Shutzer</TD>
    <TD>&nbsp;</TD>
    <TD VALIGN="TOP" align="LEFT">
Director
</TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">November 25, 2009</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->3<!-- /Folio -->
</DIV>

<!-- PAGEBREAK -->
<P><HR noshade><P>
<H5 align="left" style="page-break-before:always">&nbsp;</H5><P>

<DIV style="font-family: 'Times New Roman',Times,serif">


<DIV align="center" style="font-size: 10pt; margin-top: 18pt"><B>EXHIBIT INDEX</B>
</DIV>

<DIV align="center">
<TABLE style="font-size: 10pt" cellspacing="0" border="0" cellpadding="0" width="100%">
<!-- Begin Table Head -->
<TR valign="bottom">
    <TD width="7%">&nbsp;</TD>
    <TD width="3%">&nbsp;</TD>
    <TD width="90%">&nbsp;</TD>
</TR>
<TR style="font-size: 8pt" valign="bottom">
    <TD nowrap align="left" style="border-bottom: 1px solid #000000"><B>Exhibit No.</B></TD>
    <TD>&nbsp;</TD>
    <TD nowrap align="center" style="border-bottom: 1px solid #000000"><B>Description</B></TD>
</TR>

<!-- End Table Head -->
<!-- Begin Table Body -->
<TR>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD ALIGN="CENTER" valign="top"><DIV style="margin-left:0px; text-indent:-0px">5.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Opinion of Patrick B. Dorsey, Esq., Senior Vice President, General Counsel
and Secretary of Tiffany &#038; Co.</TD>
</TR>
<TR>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD ALIGN="CENTER" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Independent Registered Public Accounting Firm</TD>
</TR><TR>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD ALIGN="CENTER" valign="top"><DIV style="margin-left:0px; text-indent:-0px">23.2
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Consent of Counsel (included in Exhibit&nbsp;5.1)</TD>
</TR><TR>
    <TD>&nbsp;</TD>
</TR>
<TR valign="bottom">
    <TD ALIGN="CENTER" valign="top"><DIV style="margin-left:0px; text-indent:-0px">24.1
</DIV></TD>
    <TD>&nbsp;</TD>
    <TD align="left" valign="top">Power of Attorney (included on signature page of this Registration Statement)</TD>
</TR>
<!-- End Table Body -->
</TABLE>
</DIV>


<P align="center" style="font-size: 10pt"><!-- Folio -->4<!-- /Folio -->
</DIV>

</BODY>
</HTML>
[{"type": "S-8", "sequence": "1", "filename": "y80782sv8.htm", "description": "FORM S-8", "secsgml_size_bytes": 27365}]
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sv8
As filed with the Securities and Exchange Commission on November 25, 2009
Registration No. 333-
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
Tiffany & Co.
(Exact Name of Registrant as Specified in the Charter)
Delaware
(State or other jurisdiction of incorporation
or organization)
13-3228013
(I.R.S. Employer Identification No.)
727 Fifth Avenue
New York, New York 10022
(Address of Principal executive Office)
2005 Employee Incentive Plan
(Full title of the Plan)
Patrick B. Dorsey, Esq.
Senior Vice President — General Counsel
Tiffany & Co.
727 Fifth Avenue
New York, New York 10022
(212) 755-8000
(Name, address and telephone number, including area code, of agent for service)
Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a
non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated
filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act.
Large accelerated filer
o
Accelerated filer
þ
Non-accelerated filer
o
(Do not check if a smaller reporting company)
Smaller reporting company
o
CALCULATION OF REGISTRATION FEE
Title of
Proposed Maximum
Proposed Maximum
Amount of
Securities to be
Amount to be
Offering Price
Aggregate Offering
Registration
Registered
Registered (1)
Per Share (2)
Price (2)
Fee
Common Stock, par
value $0.01
2,500,000
$
41.33
$
103,325,000
$
5,765.54
(1)
2,500,000 shares to be issued pursuant to the grant or exercise of awards under the
Registrant's 2005 Employee Incentive Plan.
(2)
Determined in accordance with Rule 457(c) and Rule 457(h), the registration fee
calculation on these shares is based on the average of the high and low prices of the
Registrant's common stock, par value $0.01 per share, on November 19, 2009, as reported by the
New York Stock Exchange, which was $41.33.
INTRODUCTION
This Registration Statement on Form S-8 is filed by Tiffany & Co., a Delaware corporation (the
"Company" or the "Registrant"), to register an additional 2,500,000 shares of the Registrant's
common stock, par value $0.01 per share (the "Common Stock"), to be issued under the Registrant's
2005 Employee Incentive Plan (the "Plan"). The Company previously filed a Form S-8 (File No.
333-132947) registering 11,000,000 shares of Common Stock under the Plan on April 3, 2006.
At the Annual Meeting of Stockholders of the Company, held on May 21, 2009 (the "Annual
Meeting"), the Company's stockholders approved an amendment to the Plan to increase the number of
shares of Common Stock authorized to be issued under the Plan by 2,500,000 to a total of 13,500,000
shares. The amendment is described in the Registrant's definitive proxy materials for the Annual
Meeting, which were filed with the Securities and Exchange Commission on April 9, 2009.
In accordance with General Instruction E of Form S-8, the contents of the Registrant's
Registration Statement on Form S-8, Registration No. 333-132947, are incorporated herein by
reference, and the information required by Part II is omitted.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS
The information required in Part I of this Registration Statement is included in the
prospectus for the Plan that is not filed as part of this Registration Statement pursuant to the
Note to Part I of Form S-8.
[SIGNATURES ON THE NEXT PAGE]
1
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it
has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and
has duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of New York and State of New York on this 25th day of
November, 2009.
TIFFANY & CO.
By:
/s/ Michael J. Kowalski
Michael J. Kowalski
Chairman of the Board and Chief Executive Officer
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and
appoints MICHAEL J. KOWALSKI, JAMES N. FERNANDEZ and PATRICK B. DORSEY his true and lawful
attorneys-in-fact and agents, each acting alone, with full powers of substitution and
resubstitution, for him and in his name, place and stead, in any and all capacities, to sign this
Registration Statement and any or all amendments to the Registration Statement, including
pre-effective and post-effective amendments, and to file the same, with all exhibits thereto, and
other documents in connection therewith, with the Securities and Exchange Commission, granting unto
such attorneys-in-fact and agents, full power and authority to do and perform each and every act
and thing requisite and necessary to be done in and about the premises, as fully to all intents and
purposes as he might or could do, and hereby ratifies and confirms all his said attorneys-in-fact
and agents, each acting alone, or his substitute or substitutes, may lawfully do or cause to be
done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration
Statement has been signed by the following persons in the capacities and on the dates indicated.
Signature
Title
Date
/s/ Michael J. Kowalski
Michael J. Kowalski
Chairman of the Board and
Chief Executive Officer
(Principal Executive Officer)
(Director)
November 25, 2009
/s/ James N. Fernandez
James N. Fernandez
Executive Vice President and
Chief Financial Officer
(Principal Financial Officer)
November 25, 2009
2
Signature
Title
Date
/s/ Henry Iglesias
Henry Iglesias
Vice President — Controller
(Principal Accounting Officer)
November 25, 2009
/s/ Rose Marie Bravo
Rose Marie Bravo
Director
November 25, 2009
/s/ Gary E. Costley
Gary E. Costley
Director
November 25, 2009
/s/ Lawrence K. Fish
Lawrence K. Fish
Director
November 25, 2009
/s/ Abby F. Kohnstamm
Abby F. Kohnstamm
Director
November 25, 2009
/s/ Charles K. Marquis
Charles K. Marquis
Director
November 25, 2009
/s/ Peter W. May
Peter W. May
Director
November 25, 2009
/s/ J. Thomas Presby
J. Thomas Presby
Director
November 25, 2009
/s/ William A. Shutzer
William A. Shutzer
Director
November 25, 2009
3
EXHIBIT INDEX
Exhibit No.
Description
5.1
Opinion of Patrick B. Dorsey, Esq., Senior Vice President, General Counsel
and Secretary of Tiffany & Co.
23.1
Consent of Independent Registered Public Accounting Firm
23.2
Consent of Counsel (included in Exhibit 5.1)
24.1
Power of Attorney (included on signature page of this Registration Statement)
4