<ARTICLE> UT
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
CITIZENS UTILITIES COMPANY AND SUBSIDIARIES' CONSOLIDATED FINANCIAL
STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 1999 AND IS QUALIFIED IN
ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS. IN ADDITION,
CITIZENS UTILITIES COMPANY AND SUBSIDIARIES' CONSOLIDATED FINANCIAL
INFORMATION HAS BEEN RESTATED FOR 1998 AND 1997 AS A RESULT OF THE
DECISION TO DIVEST ITS PUBLIC UTILITY OPERATIONS.
</LEGEND>
<CIK> 0000020520
<NAME> CITIZENS UTILITIES COMPANY
<MULTIPLIER> 1,000
<PERIOD-TYPE> YEAR YEAR YEAR
<FISCAL-YEAR-END> DEC-31-1999 DEC-31-1998 DEC-31-1997
<PERIOD-END> DEC-31-1999 DEC-31-1998 DEC-31-1997
<BOOK-VALUE> PER-BOOK PER-BOOK PER-BOOK
<TOTAL-NET-UTILITY-PLANT> 2,888,718 2,705,087 2,394,787
<OTHER-PROPERTY-AND-INVEST> 591,386<F1> 464,146<F1> 447,695<F1>
<TOTAL-CURRENT-ASSETS> 308,624 306,562 281,869
<TOTAL-DEFERRED-CHARGES> 184,942<F2> 189,866<F2> 194,257<F2>
<OTHER-ASSETS> 141,661<F3> 113,223<F3> 115,038<F3>
<TOTAL-ASSETS> 5,771,745<F4> 5,292,932<F4> 4,872,852<F4>
<COMMON> 65,519 64,787 62,749
<CAPITAL-SURPLUS-PAID-IN> 1,577,903 1,554,188 1,480,425
<RETAINED-EARNINGS> 261,590 117,104 132,217
<TOTAL-COMMON-STOCKHOLDERS-EQ> 1,919,935 1,792,771 1,679,211
<PREFERRED-MANDATORY> 201,250<F5> 201,250<F5> 201,250<F5>
<PREFERRED> 0 0 0
<LONG-TERM-DEBT-NET> 2,107,460 1,775,338 1,583,902
<SHORT-TERM-NOTES> 0 110,000 0
<LONG-TERM-NOTES-PAYABLE> 0 0 0
<COMMERCIAL-PAPER-OBLIGATIONS> 0 0 0
<LONG-TERM-DEBT-CURRENT-PORT> 31,156 7,672 5,089
<PREFERRED-STOCK-CURRENT> 0 0 0
<CAPITAL-LEASE-OBLIGATIONS> 0 0 0
<LEASES-CURRENT> 0 0 0
<OTHER-ITEMS-CAPITAL-AND-LIAB> 1,511,944<F6> 1,405,901<F6> 1,403,400<F6>
<TOT-CAPITALIZATION-AND-LIAB> 5,771,745<F6> 5,292,932<F6> 4,872,852<F6>
<GROSS-OPERATING-REVENUE> 1,087,428 932,858 860,332
<INCOME-TAX-EXPENSE> 64,587 3,948 1,928
<OTHER-OPERATING-EXPENSES> 111,419<F7> 105,003<F7> 110,057<F7>
<TOTAL-OPERATING-EXPENSES> 1,079,360 851,214 911,113
<OPERATING-INCOME-LOSS> 8,068 81,644 (50,781)
<OTHER-INCOME-NET> 266,828 19,324 120,775
<INCOME-BEFORE-INTEREST-EXPEN> 274,896 100,968 69,994
<TOTAL-INTEREST-EXPENSE> 86,972 67,944 65,779
<NET-INCOME> 144,486<F8> 57,060<F8> 10,100<F8>
<PREFERRED-STOCK-DIVIDENDS> 6,210<F5> 6,210<F5> 6,210<F5>
<EARNINGS-AVAILABLE-FOR-COMM> 144,486<F8> 57,060<F8> 10,100<F8>
<COMMON-STOCK-DIVIDENDS> 0 0 0
<TOTAL-INTEREST-ON-BONDS> 0 0 0
<CASH-FLOW-OPERATIONS> 347,509 156,098 139,856
<EPS-BASIC> .55<F9> .22<F9> .04<F9>
<EPS-DILUTED> .55<F9> .22<F9> .04<F9>
<FN>
<F1>REPRESENTS INVESTMENT FUNDS.
<F2>REPRESENTS REGULATORY ASSETS.
<F3>DEFERRED DEBITS AND OTHER ASSETS.
<F4>TOTAL ASSETS INCLUDES $1,656,414, 1,514,048 AND 1,439,206 FOR 1999, 1998 AND
1997, RESPECTIVELY, OF ASSETS OF DISCONTINUED OPERATIONS.
<F5>COMPANY OBLIGATED MANDATORILY REDEEMABLE CONVERTIBLE PREFERRED SECURITIES
OF A SUBSIDIARY TRUST, THE SOLE ASSETS OF WHICH ARE SECURITIES OF A
SUBSIDIARY PARTNERSHIP, SUBSTANTIALLY ALL THE ASSETS OF WHICH ARE
CONVERTIBLE DEBENTURES OF THE COMPANY.
<F6>INCLUDES $310,269, 268,286 AND 261,225 FOR 1999, 1998 AND 1997, RESPECTIVELY,
OF LIABILITIES OF DISCONTINUED OPERATIONS.
<F7>REPRESENTS NETWORK ACCESS EXPENSES.
<F8>NET INCOME INCLUDES $27,359, 36,528 AND 14,023 FOR 1999, 1998 AND 1997,
RESPECTIVELY, OF INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX. IN ADDITION, 1998 NET INCOME
INCLUDES $2,334 RELATED TO THE CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE, NET OF INCOME
TAX BENEFIT AND RELATED MINORITY INTEREST.
<F9>EPS BASIC AND DILUTED INCLUDES $.10, .14 AND .05 FOR 1999, 1998 AND 1997, RESPECTIVELY, OF INCOME
FROM DISCONTINUED OPERATIONS PER COMMON SHARE. IN ADDITION, 1998 EPS BASIC AND DILUTED INCLUDES
A REDUCTION OF $.01 DUE TO THE CUMULATIVE EFFECT OF CHANGE IN ACCOUNTING PRINCIPLE, NET OF INCOME
TAX BENEFIT AND RELATED MINORITY INTEREST.
</FN>