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