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