Exhibit 23.3
                       CONSENT OF INDEPENDENT ACCOUNTANTS



We  consent  to the  inclusion  in this  registration  statement  on Form S-4 of
Citizens  Utilities  Company of our report dated  February 25, 1997,  except for
Note 8,  as to  which  the  date is  October  23,  1997,  on our  audits  of the
consolidated financial statements of Ogden Telephone Company and Subsidiary.  We
also consent to the reference to our firm under the caption "Experts."










Coopers & Lybrand L.L.P.



Rochester, New York
November 12, 1997