Exhibit 23




                          Independent Auditors' Consent



The Board of Directors
Citizens Communications Company:

We consent to the incorporation by reference in the Registration  Statement (No.
33-52873) on Form S-3, in the Registration Statement (No. 33-63615) on Form S-3,
in the Registration  Statement (No.  333-58044) on Form S-3, in the Registration
Statement  (No.  333-61432)  on Form S-8,  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. 33-42972) on Form S-8, in the Registration Statement
(No. 33-48683) on Form S-8, and in the Registration Statement (No. 333-69740) on
Form S-4 of Citizens Communications Company and subsidiaries of our report dated
March 6, 2002,  with  respect to the  consolidated  balance  sheets of  Citizens
Communications Company and subsidiaries as of December 31, 2001 and 2000 and the
related  consolidated   statements  of  income  (loss),   shareholders'  equity,
comprehensive  income  (loss)  and  cash  flows  for  each of the  years in the
three-year period ended December 31, 2001, and the financial statement schedule,
which  report  appears in the  December  31, 2001 annual  report on Form 10-K of
Citizens Communications Company and subsidiaries.


                                                       /s/KPMG LLP


New York, New York
March 6, 2002