Form: 10-K

Annual report pursuant to Section 13 and 15(d)

March 30, 2000

EXHIBIT 23.1

Published on March 30, 2000


Exhibit 23.1

CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statements on Form S-8 (No. 33-80450 and 333-91863) and Form S-3 (File Nos.
33-99736, 333-3526 and 333-39365) of Tanger Factory Outlet Centers, Inc. of our
reports dated January 26, 2000 relating to the financial statements and
financial statement schedule, which appears in this Form 10-K.

March 28, 2000