Form: 8-K

Current report filing

October 27, 1997

CONSENT OF COOPERS & LYBRAND

Published on October 27, 1997



Exhibit 23.1


[LETTERHEAD]


CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this registration statement
on Form S-3 (File Nos. 33-99736/33-99736-01 and 333-3526/333-3526-01), of our
report dated January 27, 1997, except for Note 14, which is dated February
28, 1997, on our audits of the consolidated financial statements and
financial statement schedules of Tanger Factory Outlet Centers, Inc. included
in the Annual Report on Form 10-K. We also consent to the inclusion in this
registration statement on Form S-3 (File Nos. 33-99736/33-99736-01 and
333-3526/333-3526-01) of our report dated January 27, 1997, except for Note
14, which is dated February 28, 1997, on our audits of the financial
statements of Tanger Properties Limited Partnership, a subsidiary of Tanger
Factory Outlet Centers, Inc. We also consent to the reference to our Firm
under the caption "Experts".



/s/Coopers & Lybrand L.L.P.
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Coopers & Lybrand L.L.P.



Greensboro, North Carolina
October 21, 1997