EXHIBIT 23

Consent  of  Independent  Public  Accountants





     As  independent  public accountants, we hereby consent to the incorporation
by  reference of our reports dated January 24, 2002 and to all references to our
firm,  included  in  this  Form 10-K, into IRT Partners, L.P.'s previously filed
Registration  Statement  Files  Nos.  33-63523,  33-64628,  33-59938,  33-64741,
33-66780,  33-65604,  333-62435,  333-38847, 333-48571, 333-53638 and 333-59366.






ARTHUR  ANDERSEN  LLP






Atlanta,  Georgia
March  27,  2002