Exhibit 23.1

                        CONSENT OF INDEPENDENT ACCOUTANTS

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Forms S-8 (No.  333-80450 and  333-91863) and Forms S-3 (File Nos.
033-99736-01,  333-03526-01,  333-39365-01 and 333-61394-01) of our report dated
January 17,  2002  relating to the  financial  statements  that appear in Tanger
Factory Outlet  Centers,  Inc.'s Form 10-K for the year ended December 31, 2001.
We also consent to the  incorporation  by reference of our report dated  January
17, 2002 relating to the  financial  statement  schedule,  which appears in this
Form 10-K.

/s/ PricewaterhouseCoopers LLP

March 28, 2002