EXHIBIT 23

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No. 333-10221) of Glimcher Realty Trust of our report
dated June 26, 2003 relating to the financial statements of the Glimcher Realty
Trust Retirement Savings Plan, which appears in this Form 11-K/A.





PricewaterhouseCoopers LLP

Columbus, Ohio
June 30, 2003