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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
 WASHINGTON, D.C. 20549

SCHEDULE TO/A
TENDER OFFER STATEMENT UNDER SECTION 14(d)(1) OR 13(e)(1)
OF THE SECURITIES EXCHANGE ACT OF 1934
 (Amendment No. 40)

TAUBMAN CENTERS, INC.
 (Name of Subject Company (Issuer))

SIMON PROPERTY ACQUISITIONS, INC.
SIMON PROPERTY GROUP, INC.
WESTFIELD AMERICA, INC.
 (Names of Filing Persons (Offerors))

COMMON STOCK, PAR VALUE $.01 PER SHARE
 (Title of Class of Securities)

                                    876664103
                      (CUSIP Number of Class of Securities)

  James M. Barkley, Esq.                                Peter R. Schwartz, Esq.
Simon Property Group, Inc.                              Westfield America Inc.
   National City Center                                11601 Wilshire Boulevard
115 West Washington Street                                    12th Floor
      Suite 15 East                                      Los Angeles, CA 90025
  Indianapolis, IN 46024                               Telephone: (310) 445-2427
Telephone: (317) 636-1600	

(Name, Address and Telephone Numbers of Person
Authorized to Receive Notices and Communications on Behalf of Filing Persons)

                                   Copies to:
 Steven A. Seidman, Esq.                         Scott V. Simpson, Esq.
 Robert B. Stebbins, Esq.               Skadden, Arps, Slate, Meagher & Flom LLP
 Willkie Farr & Gallagher                           One Canada Square
    787 Seventh Avenue                                Canary Wharf
 New York, New York 10019                       London, E14 5DS, England
Telephone: (212) 728-8000                     Telephone: (44) 20 7519 7000

                               ------------------	

CALCULATION OF
FILING FEE

================================================================================
         TRANSACTION VALUATION*                    AMOUNT OF FILING FEE**
---------------------------------------  ---------------------------------------
            $1,160,416,360                               $232,083.27
================================================================================	

* Estimated for purposes of calculating the amount of the filing fee only. Calculated by multiplying $20.00, the per share tender offer price, by 58,020,818 shares of Common Stock, consisting of (i) 49,343,395 outstanding shares of Common Stock, (ii) 2,270 shares of Common Stock issuable upon conversion of 31,784,842 outstanding shares of Series B Non-Participating Convertible Preferred Stock, (iii) 7,202,785 shares of Common Stock issuable upon conversion of outstanding partnership units of The Taubman Realty Group, Limited Partnership ("TRG") and (iv) 1,472,368 shares of Common Stock issuable upon conversion of outstanding options (each of which entitles the holder thereof to purchase one partnership unit of TRG which, in turn, is convertible into one share of Common Stock), based on Amendment No. 2 to the Registrant's Preliminary Revocation Solicitation Statement on Schedule 14A filed on May 14, 2003, the Registrant's Schedule 14D-9 filed on December 11, 2002, the Registrant's Annual Report on Forms 10-K and 10-K/A for the year ended December 31, 2002 and the Registrant's Quarterly Report on Form 10-Q for the quarter ended June 30, 2003.
** The amount of the filing fee calculated in accordance with Regulation 240.0-11 of the Securities Exchange Act of 1934, as amended, equals 1/50th of one percent of the value of the transaction.
/X/ Check the box if any part of the fee is offset as provided by Rule 0-11(a)(2) and identify the filing with which the offsetting fee was

previously paid. Identify the previous filing by registration statement number, or the Form or Schedule and the date of its filing.

Amount Previously Paid:     $248,745.11                            Filing Party:  Simon Property Group, Inc.; Simon Property
Form or Registration No.:   Schedule TO (File No. 005-42862),                     Acquisitions, Inc.; Westfield America, Inc.
                            Amendment No. 1 to the Schedule TO     Date Filed:    December 5, 2002, December 16, 2002 and
                            and Amendment No. 5 to the Schedule TO                January 15, 2003	

/ / Check the box if the filing relates solely to preliminary communications made before the commencement of a tender offer.
/ / Check the appropriate boxes below to designate any transactions to which the statement relates.
/X/ third-party tender offer subject to Rule 14d-1.
/ / issuer tender offer subject to Rule 13e-4.
/ / going-private transaction subject to Rule 13e-3.
/ / amendment to Schedule 13D under Rule 13d-2.
Check the following box if the filing is a final amendment reporting the results of the tender offer: / /

SCHEDULE TO
This Amendment No. 40 amends and supplements the Tender Offer Statement on Schedule TO originally filed with the Securities and Exchange Commission (the "Commission") on December 5, 2002 (as amended and supplemented, the "Schedule TO") relating to the offer by Simon Property Acquisitions, Inc., a Delaware corporation (the "Purchaser") and wholly owned subsidiary of Simon Property Group, Inc., a Delaware corporation ("SPG Inc."), to purchase all of the outstanding shares of common stock, par value $.01 per share (the "Shares"), of Taubman Centers, Inc. (the "Company") at a purchase price of $20.00 per Share, net to the seller in cash, without interest thereon, upon the terms and subject to the conditions set forth in the Offer to Purchase, dated December 5, 2002 (the "Offer to Purchase"), and the Supplement to the Offer to Purchase, dated January 15, 2003 (the "Supplement"), and in the related revised Letter of Transmittal (which, together with any supplements or amendments, collectively constitute the "Offer"). This Amendment No. 40 to the Schedule TO is being filed on behalf of the Purchaser, SPG Inc. and Westfield America, Inc. ("WEA").
Capitalized terms used and not defined herein shall have the meanings assigned to such terms in the Offer to Purchase, the Supplement and the Schedule TO, as applicable.
The item numbers and responses thereto below are in accordance with the requirements of Schedule TO.
Item 11. ADDITIONAL INFORMATION.
On September 2, 2003, SPG Inc., the Purchaser and WEA announced that approximately 64% of the Company's Common Stock had been tendered into the Offer as of August 29, 2003 and that the Expiration Date of the Offer has been extended to 12:00 midnight, New York City time, on October 3, 2003. The full text of a press release, dated September 2, 2003, issued by SPG Inc. and WEA with respect to such announcement is filed herewith as Exhibit (a)(5)(NNN).
Item 12. EXHIBITS.
(a)(5)(NNN) Press release issued by Simon Property Group, Inc. and Westfield America, Inc., dated September 2, 2003.

SIGNATURE
After due inquiry and to the best of their knowledge and belief, the undersigned hereby certify as of September 2, 2003 that the information set forth in this statement is true, complete and correct.
SIMON PROPERTY GROUP, INC.

By:   /s/ James M. Barkley
   ------------------------------------
    Name:    James M. Barkley
    Title:   Secretary and General Counsel	

SIMON PROPERTY ACQUISITIONS, INC.

By:   /s/ James M. Barkley
   ------------------------------------
    Name:    James M. Barkley
    Title:   Secretary and Treasurer	

After due inquiry and to the best of its knowledge and belief, the undersigned hereby certifies as of September 2, 2003 that the information set forth in this statement is true, complete and correct.
WESTFIELD AMERICA, INC.

By: /s/ Peter R. Schwartz
    -------------------------------
     Name: Peter R. Schwartz
     Title: Senior Executive Vice President	

EXHIBIT INDEX

EXHIBIT NO.                               DESCRIPTION
-----------       --------------------------------------------------------------
(a)(5)(NNN)       Press release issued by Simon Property Group, Inc. and
                  Westfield America, Inc., dated September 2, 2003.	

Exhibit 99(a)(5)(NNN)
[SIMON PROPERTY GROUP LOGO] [WESTFIELD LOGO]
SIMON CONTACT: WESTFIELD CONTACT:
Shelly Doran George Sard/Paul Caminiti/Hugh Burns Katy Dickey Simon Property Group Citigate Sard Verbinnen Westfield America 317/685-7330 212/687-8080 310/445-2407
64% OF TAUBMAN CENTERS COMMON SHARES TENDER INTO OFFER
SIMON PROPERTY GROUP AND WESTFIELD AMERICA EXTEND OFFER UNTIL OCTOBER 3, 2003
INDIANAPOLIS, September 2, 2003 - Approximately 64% of the common shares of Taubman Centers, Inc. (NYSE: TCO) have tendered into the $20.00 per share all-cash offer by Simon Property Group, Inc. (NYSE: SPG) and Westfield America, Inc., the U.S. subsidiary of Westfield America Trust (ASX: WFA), for common shares of TCO, the only shares sought by SPG and Westfield America, Inc. in the tender offer. SPG and Westfield America, Inc. today further announced that they have extended their offer for TCO common shares until midnight, New York City time, on October 3, 2003, unless further extended.
The complete terms and conditions of the offer are set forth in the Offer to Purchase, as amended, and the related Letter of Transmittal, copies of which are on file with the SEC and available by contacting the information agent, MacKenzie Partners, Inc. at (800) 322-2885. Merrill Lynch & Co. is acting as financial advisor to SPG and Westfield America, Inc. and is the Dealer Manager for the Offer. Willkie Farr & Gallagher is acting as legal advisor to SPG and Skadden, Arps, Slate, Meagher & Flom LLP is acting as legal advisor to Westfield America, Inc. Simpson Thacher & Bartlett is acting as legal advisor to Merrill Lynch & Co. As of midnight, New York City time, on August 29, 2003, TCO shareholders had tendered and not withdrawn approximately 31,586,614 shares, representing approximately 64% of TCO's 49,343,395 outstanding common shares.
ABOUT SIMON PROPERTY GROUP
 Simon Property Group, Inc. (NYSE:SPG), headquartered in Indianapolis, Indiana, is a real estate investment trust engaged in the ownership and management of income-producing properties, primarily regional malls and community shopping centers. Through its subsidiary partnerships, it currently owns or has an interest in 239 properties containing an aggregate of 184 million square feet of gross leasable area in 36 states, as well as nine assets in Europe and Canada. Additional Simon Property Group information is available at www.simon.com.
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ABOUT WESTFIELD AMERICA, INC.
 Westfield America, Inc. is the United States subsidiary of Westfield America Trust (ASX: WFA), the second-largest property trust listed on the Australian Stock Exchange. WFA owns a majority interest in the Westfield America portfolio of 63 centers, branded as Westfield Shoppingtowns. Westfield Shoppingtowns are home to more than 8,400 specialty stores and encompass 64 million square feet in the states of California, Colorado, Connecticut, Florida, Illinois, Indiana, Maryland, Missouri, Nebraska, New Jersey, New York, North Carolina, Ohio and Washington.
IMPORTANT INFORMATION
 This news release is for informational purposes only and is not an offer to buy or the solicitation of an offer to sell any TCO shares, and is not a solicitation of a proxy. Simon Property Group and Simon Property Acquisitions, Inc., a wholly owned subsidiary of Simon Property Group, filed a tender offer statement on Schedule TO with the Securities and Exchange Commission on December 5, 2002 (as amended), with respect to the offer to purchase all outstanding shares of TCO common stock. Investors and security holders are urged to read this tender offer statement as amended because it contains important information. Investors and security holders may obtain a free copy of the tender offer statement and other documents filed by SPG and WFA with the Commission at the Commission's web site at: http://www.sec.gov. The tender offer statement and any related materials may also be obtained for free by directing such requests to MacKenzie Partners, Inc. at (800) 322-2885.
SPG and Westfield America, Inc. and certain other persons may be deemed participants in the solicitation of proxies from the shareholders of TCO in connection with TCO's 2003 Annual Meeting of Shareholders. Information concerning such participants is available in the tender offer statement, Preliminary Proxy Statement and other documents filed by SPG and Westfield with the Commission as described above, and further information will be available in SPG/Westfield's Definitive Proxy Statement to be filed with the Commission in connection with the solicitation of proxies in due course.
Shareholders of TCO are advised to read SPG/Westfield's Definitive Proxy Statement in connection with SPG/Westfield's solicitation of proxies from TCO shareholders when it becomes available, because it will contain important information. Shareholders of TCO and other interested parties may obtain, free of charge, copies of the Preliminary Proxy Statement and the Definitive Proxy Statement (when available), and any other documents filed by SPG/Westfield with the Commission in connection with the proxy solicitation at the Commission's website as described above. The Preliminary Proxy Statement and the Definitive Proxy Statement (when available) and these other documents may also be obtained free of charge by contacting MacKenzie Partners, Inc., the firm assisting SPG/Westfield in the solicitation of proxies, toll-free at the number listed above.
FORWARD-LOOKING STATEMENTS
 This release contains some forward-looking statements as defined by the federal securities laws
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which are based on our current expectations and assumptions, which are subject to a number of risks and uncertainties that could cause actual results to differ materially from those anticipated, projected or implied. We undertake no obligation to publicly update any forward-looking statements, whether as a result of new information, future events or otherwise.
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