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