EXHIBIT 23.2



                       CONSENT OF INDEPENDENT ACCOUNTANTS


We consent to the incorporation by reference in the registration statements of
Tanger Factory Outlet Centers, Inc. and Tanger Properties Limited Partnership on
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