Exhibit 23.1



                       CONSENT OF INDEPENDENT ACCOUNTANTS



         We consent to the incorporation by reference in the registration
statements of Tanger Factory Outlet Centers, Inc. and Subsidiary on Form S-8
(File No. 33-80450) and Form S-3 (File No. 33-99736) of our reports dated
January 27, 1997, except Note 14, which is dated February 28, 1997, on our
audits of the consolidated financial statements and financial statement schedule
of Tanger Factory Outlet Centers, Inc. and Subsidiary as of December 31, 1996
and 1995, and for the years ended December 31, 1996, 1995 and 1994, which
reports are included in this Annual Report on Form 10-K.


                                             COOPERS & LYBRAND


Greensboro, North Carolina
March 18, 1997