CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We  hereby  consent  to the  incorporation  by  reference  in  the  Registration
Statements on Forms S-8 (Nos.  333-80450 and 333-91863) and Forms S-3 (File Nos.
33-99736-01,  33-03526-01  and  333-61394-01)  of Tanger Factory Outlet Centers,
Inc. of our reports dated March 14, 2005  relating to the financial  statements,
financial  statement schedule,  management's  assessment of the effectiveness of
internal  control over  financial  reporting  and the  effectivenss  of internal
control over financial reporting, which appear in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Raleigh, North Carolina
March 14, 2005