Exhibit 23
                                                                      ----------


                         Independent Auditors' Consent
                         -----------------------------


The Board of Directors
Citizens Utilities Company:

We consent to the incorporation by reference in the Registration  Statement (No.
333-35527) on Form S-1, in the Registration Statement (No. 33-1880) on Form S-3,
in the  Registration  Statement (No.  33-44068) on Form S-3, in the Registration
Statement  (No.  33-44069)  on Form  S-3,  in the  Registration  Statement  (No.
33-41379) on Form S-3, in the Registration Statement (No. 33-51529) on Form S-3,
in the  Registration  Statement (No.  33-52873) on Form S-3, in the Registration
Statement  (No.  33-55075)  on Form  S-3,  in the  Registration  Statement  (No.
33-60729) on Form S-3, in the Registration Statement (No. 33-63615) on Form S-3,
in the  Registration  Statement (No.  333-7047) on Form S-3, in the Registration
Statement  (No.  333-18049)  on Form S-3,  in the  Registration  Statement  (No.
33-40069) on Form S-4, in the  Registration  Statement  (No.  333-71821) on Form
S-8,  in  the  Registration  Statement  (No.  333-71597)  on  Form  S-8,  in the
Registration  Statement  (No.  333-71029)  on  Form  S-8,  in  the  Registration
Statement  (No.  33-7177)  on  Form  S-8,  in the  Registration  Statement  (No.
33-37602) on Form S-8, in the Registration Statement (No. 33-42972) on Form S-8,
in the  Registration  Statement (No.  33-41682) on Form S-8, in the Registration
Statement  (No.  33-39455)  on Form  S-8,  in the  Registration  Statement  (No.
33-39566) on Form S-8, in the Registration Statement (No. 33-48683) on Form S-8,
in the Registration  Statement (No.  33-54376) on Form S-8 of Citizens Utilities
Company of our report dated March 14, 2000, relating to the consolidated balance
sheets of Citizens  Utilities  Company and subsidiaries as of December 31, 1999,
1998, and  1997  and  the  related   consolidated   statements   of  income  and
comprehensive  income,  shareholders'  equity, and cash flows for the years then
ended,  which report  apears in the December 31, 1999 annual report on Form 10-K
of Citizens Utilities Company.






New York, New York
March 14, 2000