EXHIBIT 23.1




The Board of Directors
Citizens Utilities Company:

We consent to the use of our report incorporated by reference herein and to
the reference to our firm under the heading "Experts" in the registration
statement.



                                         /s/ KPMG Peat Marwick LLP
                                         -------------------------

New York, New York
October 19, 1995







                                                                EXHIBIT 23.2


                        ARTHER ANDERSEN LLP

               CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS






As independent public accountants, we hereby consent to the use of our
reports and to all refernces to our Firm included in or made a part of this
Form S-3 registration statement for Citizens Utilities Company and Citizens
Utilities Trust.

                                               /s/ Arthur Andersen LLP
                                               -----------------------

Dallas, Texas
October 19, 1995