EXHIBIT No. 24
POWER OF ATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Norman I. Botwinik
--------------------------
Norman I. Botwinik
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Aaron I. Fleischman
--------------------------
Aaron I. Fleischman
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ James C. Goodale
--------------------------
James C. Goodale
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Stanley Harfenist
--------------------------
Stanley Harfenist
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Andrew N. Heine
--------------------------
Andrew N. Heine
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Elwood A. Rickless
--------------------------
Elwood A. Rickless
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ John L. Schroeder
--------------------------
John L. Schroeder
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Robert D. Siff
--------------------------
Robert D. Siff
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Robert A. Stanger
--------------------------
Robert A. Stanger
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Charles H. Symington, Jr.
-----------------------------
Charles H.Symington, Jr.
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Edwin Tornberg
--------------------------
Edwin Tornberg
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for him in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Leonard Tow
--------------------------
Leonard Tow
February 18, 1997
EXHIBIT No. 24
POWEROFATTORNEY
KNOW ALL MEN BY THESE PRESENTS, that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis
and Livingston E. Ross, jointly and severally, for her in any and all
capacities to sign on Form 10-K for the fiscal year 1996 for Citizens
Utilities Company, and any and all amendments to said Form 10-K, and to
file the same, with the Securities and Exchange Commission, hereby
ratifying and conforming all that each of said attorneys-in-fact, or
his substitute or substitutes may do or cause to be done by virtue
hereof.
/s/ Claire Tow
--------------------------
Claire Tow
February 18, 1997