EXHIBIT 23.2



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statements of
Tanger Factory Outlet Centers, Inc. on Form S-8 (File No. 33-80450), Form S-3
(File Nos. 33-99736/33-99763-01) and Form S-3 (File Nos. 333-3526/333-3526-01)
of our report dated January 14, 1997, on our audit of the Combined Statement of
Revenues and Certain Operating Expenses of North Carolina Acquired Properties
for the year ended December 31, 1996, which report is included in this Current
Report on Form 8-K.


                                                JOSEPH DECOSIMO AND COMPANY, LLP


Chattanooga, Tennessee
October 9, 1997