Exhibit

We hereby consent to the incorporation by reference in this Registration Statement on Form S-3 of our report dated March 17, 2017, relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in Tiffany & Co.’s Annual Report on Form 10-K, for the year ended January 31, 2017. We also consent to the reference to us under the heading “Experts” in such Registration Statement.