================================================================================

                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 20549

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


                                SCHEDULE 14D-9/A
                   SOLICITATION/RECOMMENDATION STATEMENT UNDER
             SECTION 14(D)(4) OF THE SECURITIES EXCHANGE ACT OF 1934
                               (AMENDMENT NO. 47)

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

                              TAUBMAN CENTERS, INC.
                            (Name of Subject Company)


                              TAUBMAN CENTERS, INC.
                      (Name of Person(s) Filing Statement)


                     COMMON STOCK, PAR VALUE $0.01 PER SHARE
                         (Title of Class of Securities)


                                    876664103
                      (CUSIP Number of Class of Securities)



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

                                  LISA A. PAYNE
                              TAUBMAN CENTERS, INC.
                             200 EAST LONG LAKE ROAD
                             SUITE 300, P.O. BOX 200
                        BLOOMFIELD HILLS, MICHIGAN 48303
                                 (248) 258-6800
 (Name, Address and Telephone Number of Person Authorized to Receive Notice and
           Communications on Behalf of the Person(s) Filing Statement)



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

                                  WITH COPIES TO:

       CYRIL MOSCOW               JEFFREY H. MIRO           ADAM O. EMMERICH
HONIGMAN MILLER SCHWARTZ AND      KENNETH H. GOLD           TREVOR S. NORWITZ
         COHN, LLP             MIRO, WEINER & KRAMER         ROBIN PANOVKA
2290 FIRST NATIONAL BUILDING   38500 WOODWARD AVENUE,   WACHTELL, LIPTON, ROSEN
    660 WOODWARD AVENUE              SUITE 100                  & KATZ
DETROIT, MICHIGAN 48226-3583     BLOOMFIELD HILLS,         51 WEST 52ND STREET
      (313) 465-7000               MICHIGAN 48303       NEW YORK, NEW YORK 10019
                                  (248) 646-2400            (212) 403-1000

[   ] Check the box if the filing relates solely to preliminary communications
    made before the commencement of a tender offer.

================================================================================




         This Amendment No. 47 amends and supplements the Solicitation/
Recommendation Statement on Schedule 14D-9 initially filed with the Securities
and Exchange Commission (the "Commission") on December 11, 2002 (as subsequently
amended, the "Schedule 14D-9"), by Taubman Centers, Inc., a Michigan corporation
(the "Company" or "Taubman Centers") relating to the tender offer made by Simon
Property Acquisitions, Inc. ("Offeror"), a wholly owned subsidiary of Simon
Property Group, Inc. ("Simon") and Westfield America, Inc. ("Westfield"), as set
forth in a Tender Offer Statement filed by Simon on Schedule TO, dated December
5, 2002 (the "Schedule TO") and a Supplement to the Offer to Purchase as
subsequently amended, dated January 15, 2003 filed by Simon on Schedule TO-T/A
(Amendment No. 6) (the "Supplement"), to pay $20.00 net to the seller in cash,
without interest thereon, for each Common Share, upon the terms and subject to
the conditions set forth in the Schedule TO and the Supplement as subsequently
amended. Unless otherwise indicated, all capitalized terms used but not defined
herein shall have the meanings ascribed to them in the Schedule 14D-9.


ITEM 8.  ADDITIONAL INFORMATION TO BE FURNISHED

(a)  LEGAL MATTERS

         On October 7, 2003, Michigan Governor Jennifer M. Granholm signed
Public Act 181, which clarifies the original intent of the Michigan Control
Share Acquisitions Act. The law, which takes immediate effect, specifies that
the formation of a group does not constitute a "control share acquisition" of an
issuing public corporation's shares held by members of that group. In addition,
the law has retroactive effect to April 1, 1988.







                                    SIGNATURE

        After due inquiry and to the best of my knowledge and belief,I certify
that the information set forth in this statement is true, complete and correct.

Dated:  October 7, 2003                        Taubman Centers, Inc.


                                               By:  /s/ Lisa A. Payne
                                                  ------------------------------
                                                  Lisa A. Payne
                                                  Executive Vice President,
                                                  Chief Financial Officer