Exhibit 8(b)
                              MIRO WEINER & KRAMER
                           A PROFESSIONAL CORPORATION
                                ATTORNEYS AT LAW
                                    SUITE 100
                            500 NORTH WOODWARD AVENUE
                                  P.O. BOX 908
                      BLOOMFIELD HILLS, MICHIGAN 48303-0908
                            TELEPHONE (248) 646-2400
                            FACSIMILE (248) 646-2681








                                          July 10, 1997




Taubman Centers, Inc.
200 East Long Lake Road, Suite 300
P.O. Box 200
Bloomfield Hills, Michigan 48303-0200

            Re:   Taubman Centers, Inc. (the "Company")
                  Registration Statement on Form S-3, File No. 33-99636
                  (the "Registration Statement")

Gentlemen:

      Reference is made to the Registration  Statement filed with the Securities
and  Exchange  Commission  and  to  the  Prospectus  as  revised  to  date  (the
"Prospectus").  In our  opinion,  the  discussion  in the  Prospectus  under the
caption  "Federal  Income  Tax  Considerations"  accurately  summarizes  in  all
material  respects  the  matters  discussed.  We  consent  to the filing of this
opinion letter with the Securities and Exchange  Commission and to the reference
to us under the caption "Legal Matters" in the Prospectus.

                                          Very truly yours,

                                          /S/MIRO WEINER & KRAMER
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