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 Tanger Factory
Outlet  Centers,  Inc. of our  reports  dated  January 17, 2003  relating to the
financial statements and financial statement schedule, which appear in this Form
10-K.


/s/ PricewaterhouseCoopers LLP

Raleigh, NC
March 28, 2003