Taubman Centers (TCO) 8-K Changes in registrant's certifying accountant

Deloitte.

Deloitte & Touche LLP
600 Renaissance Center
Suite 900
Detroit, MI 48423-1895

Phone: +1 313 396 3000
Fax: +1 313 396 3618
www.deloitte.com

March 10, 2004

Securities and Exchange Commission
Mail Stop 11-3450
5^th Street, N.W.
Washington, D. C. 20549

Dear Sirs/Madams:

We have read Item 4 of Taubman Centers, Inc., Form 8-K dated March 9, 2004, and have the following comments:

1.      We agree with the statements made in the first, second, and fourth paragraphs.

2.      We have no basis on which to agree or disagree with the statements made in the third paragraph.

Yours truly,

/s/ Deloitte & Touche LLP