Form: S-8

Initial registration statement for securities to be offered to employees pursuant to employee benefit plans

December 1, 1999

Documents

EXHIBIT 23(A)

Published on December 1, 1999





Exhibit 23(a)




CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this
Registration Statement of Tanger Factory Outlet Centers, Inc. on Form S-8 of our
report dated January 18, 1999 relating to the financial statements and financial
statement schedule, which appears in Tanger Factory Outlet Centers Annual Report
on Form 10-K for the year ended December 31, 1998. We also consent to the
incorporation by reference of our report dated January 18, 1999 related to the
financial statement schedule, which appears in such Annual Report on Form 10-K.


PricewaterhouseCoopers LLP


Greensboro, North Carolina
November 30, 1999




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