EXHIBIT  23

Consent  of  Independent  Public  Accountants




We  consent  to  the  incorporation  by reference in Registration Statement Nos.
333-64628,  333-59938,  333-64742, 33-66780, 333-62435, 333-38847, 333-53638 and
333-59366  of  IRT  Partners  L.P.  on Form S-3  or Form S-8 of our report dated
November 19, 2002 (which report expresses an unqualified opinion and includes an
explanatory  paragraph  relating to the merger agreement of IRT Property Company
with  Equity  One,  Inc.),  appearing  in  this  Form  8-K  of IRT Partners L.P.

Our  audits of the financial statements referred to in our aforementioned report
also  included the financial statement schedule of IRT Partners, L.P., listed in
Item  7.  This  financial  statement  schedule  is  the  responsibility  of  the
Partnership's  management.  Our responsibility is to express an opinion based on
our  audits.  In our opinion, such financial statement schedule, when considered
in  relation to the basic financial statements taken as a whole, presents fairly
in  all  material  respects  the  information  set  forth  therein.





DELOITTE & TOUCHE LLP
Atlanta, Georgia





December  5,  2002