Exhibit 23
Consent of Independent Registered Public Accounting Firm
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To the Board of Directors and Shareholders
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. 333-91054) on Form S-8, 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, in the Registration Statement (No. 333-69740) on Form S-4
of Citizens Communications Company and subsidiaries of our reports dated March
11, 2005, with respect to the consolidated balance sheets of Citizens
Communications Company and subsidiaries as of December 31, 2004 and 2003, and
the related consolidated statements of operations, shareholders' equity,
comprehensive income (loss) and cash flows for each of the years in the
three-year period ended December 31, 2004, management's assessment of
effectiveness of internal control over financial reporting as of December 31,
2004 and the effectiveness of internal control over financial reporting as of
December 31, 2004, and the related consolidated financial statement schedule,
which reports appear in the December 31, 2004, annual report on Form 10-K of
Citizens Communications Company and subsidiaries. Our reports refer to the
adoption of Statement of Financial Accounting Standards No. 143, "Accounting for
Asset Retirement Obligations" as of January 1, 2003.
/s/ KPMG LLP
New York, New York
March 11, 2005