CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-3 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 appear in
Tanger  Factory Outlet  Centers,  Inc.'s Annual Report on Form 10-K for the year
ended  December 31,  2000.  We also  consent to the  references  to us under the
headings "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP

Greensboro, North Carolina
May 22, 2001







                       CONSENT OF INDEPENDENT ACCOUNTANTS


We  hereby  consent  to the  incorporation  by  reference  in this  Registration
Statement  on Form S-3 of our report  dated  January  18,  2001,  except for the
information  presented in Note 15 for which the date is March 12, 2001, relating
to the financial  statements and financial statement  schedule,  which appear in
Tanger Properties Limited  Partnership's Annual Report on Form 10-K for the year
ended  December 31,  2000.  We also  consent to the  references  to us under the
headings "Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP

Greensboro, North Carolina
May 22, 2001