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<PAGE> 1
EXHIBIT 23
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in the registration
statement of Glimcher Realty Trust on Form S-8 (File No. 333-10221) of our
report dated June 23, 2000, relating to the financial statements and schedules
of Glimcher Realty Trust Retirement Savings Plan, which appear in this Form
11-K.
PRICEWATERHOUSECOOPERS LLP
Columbus, Ohio
June 28, 2000
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