EXHIBIT 23.1


INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation  by reference in  Registration  Statements
Nos.  333-61394 and 333-61394-01 of Tanger Factory Outlet Centers,  Inc. on Form
S-3, as amended by the Post-Effective Amendment No. 2 on Form S-3, of our report
dated  December 5, 2003,  appearing  in this Form 8-K of Tanger  Factory  Outlet
Centers,  Inc.,  and to the reference to us under the heading  "Experts" in the
Prospectus  Supplement (To Prospectus  Dated August 28, 2002),  which is part of
such Registration Statements.


/s/ DELOITTE & TOUCHE LLP
McLean, Virginia


December 5, 2003