EXHIBIT 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS


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  March 5,  2004  relating  to the
financial statements and financial statement schedule, which appear in this Form
10-K.



/s/ PricewaterhouseCoopers LLP

Raleigh, North Carolina
March 10, 2004