Exhibit 23 Independent Auditors' Consent ----------------------------- The Board of Directors Citizens Utilities Company: We consent to the use of our report incorporated herein by reference and to the reference to our firm under the heading "Experts" in this Prospectus. KPMG PEAT MARWICK LLP New York, New York April 6, 1995 Exhibit 23.2 Consent of Independent Accountants ---------------------------------- The Board of Directors Citizens Utilities Company: As independent public accountants, we hereby consent to the incorporation by reference in this registration statement of our report dated January 28, 1994, on the financial statements of Contel New York and to all references to our Firm included in or made part of this registration statement on Amendment No. 1 to Form S-3 of Citizens Utilities Company. Arthur Andersen LLP Dallas, Texas April 5, 1995