
                                                               EXHIBIT 23.2

                    CONSENT OF INDEPENDENT ACCOUNTANTS

   We consent to the incorporation by reference in the Registration
Statement (Form S-8)  pertaining to the Simon Property Group, Inc. and
Adopting Entities Matching Savings Plan of our report relating to SPG
Realty Consultants, Inc. (formerly known as Corporate Realty Consultants,
Inc.)  dated June 30, 1998, with respect to the consolidated financial
statements included in the Annual Report (Form 10-K) of Simon Property
Group, Inc. and SPG Realty Consultants, Inc. for the year ended December
31, 1998.



/S/ ERNST & YOUNG LLP
New York, New York
July 1, 1999

