CONSENT OF INDEPENDENT ACCOUNTANTS

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Forms S-8 (No.  33-80450 and  333-91863)  and Forms S-3 (File Nos.
33-99736-01, 333-3526-01 and 333-39365-01) of our report dated January 18, 2001,
except for the information presented in Note 16, for which the date is March 12,
2001,  relating to the financial  statements and financial  statement  schedule,
which appears in Tanger  Factory Outlet  Centers,  Inc.'s Form 10-K for the year
ended December 31, 2000.

PricewaterhouseCoopers LLP

March 30, 2001