Exhibit 24


                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,  that   the  undersigned  director  of  CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and  severally, for him in any and all  capacities to sign on Form
10-K for the  fiscal year 1999 for CITIZENS  UTILITIES  COMPANY, and any and all
amendments  to said Form 10-K,  and to file the same  with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                          /s/ Norman I. Botwinik
                                                           _____________________
                                                              Norman I. Botwinik





January 24, 2000







                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and  severally, for him in any and all  capacities to sign on Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to  file the same  with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                         /s/ Aaron I. Fleischman
                                                             ___________________
                                                             Aaron I. Fleischman





January 31, 2000







                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and severally,  for him in any and all  capacities to sign on Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to  file the same  with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                           /s/ Stanley Harfenist
                                                              __________________
                                                               Stanley Harfenist





January 18, 2000






                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and severally,  for him in any and all  capacities to sign on Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to file  the same  with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                             /s/ Andrew N. Heine
                                                             ___________________
                                                                 Andrew N. Heine





January 24, 2000






                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY  constitutes and appoints Robert J. DeSantis and Livingston E.
Ross, jointly and severally, for  him in any and all  capacities to sign on Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to file the same  with  the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                           /s/ John L. Schroeder
                                                           _____________________
                                                               John L. Schroeder





February 7, 2000






                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and  severally, for him in any and all  capacities to sign on Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to file  the same  with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                              /s/ Robert D. Siff
                                                              __________________
                                                                  Robert D. Siff





January 25, 2000





                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,  that  the  undersigned  director  of   CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and  severally, for him in any and all  capacities to sign on Form
10-K for the fiscal year 1999  for CITIZENS UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to file  the same  with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                           /s/ Robert A. Stanger
                                                           _____________________
                                                               Robert A. Stanger





January 24, 2000






                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and severally,  for him in any and all  capacities to sign on Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to  file the same  with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                   /s/ Charles H. Symington, Jr.
                                                       _________________________
                                                       Charles H. Symington, Jr.





January 25, 2000






                                POWER OF ATTORNEY


KNOW  ALL  MEN  BY  THESE  PRESENTS,  that  the undersigned director of CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis  and Livingston E.
Ross, jointly and  severally, for him in any and all  capacities to sign on Form
10-K  for the fiscal year 1999  for CITIZENS UTILITIES COMPANY, and  any and all
amendments  to said Form 10-K,  and to  file the same with  the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                              /s/ Edwin Tornberg
                                                              __________________
                                                                  Edwin Tornberg





February 7, 2000






                              POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY constitutes and appoints Robert J. DeSantis and  Livingston E.
Ross, jointly and severally,  for him in any and all  capacities to sign on Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to file the same  with  the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                                  /s/ Claire Tow
                                                                   _____________
                                                                      Claire Tow





March 13, 2000





                               POWER OF ATTORNEY


KNOW ALL MEN BY THESE PRESENTS,   that  the  undersigned  director  of  CITIZENS
UTILITIES COMPANY  constitutes and appoints Robert J. DeSantis and Livingston E.
Ross, jointly and severally, for him in any  and all capacities to sign on  Form
10-K for the fiscal year 1999 for CITIZENS  UTILITIES  COMPANY,  and any and all
amendments  to said Form 10-K,  and to file the same   with the  Securities  and
Exchange  Commission,  hereby  ratifying  and  conforming  all that each of said
attorneys-in-fact,  or his substitute or substitutes  may do or cause to be done
by virtue hereof.



                                                                 /s/ Leonard Tow
                                                                   _____________
                                                                     Leonard Tow





January 24, 2000