Exhibit 24

                                                 POWER OF ATTORNEY



         KNOW ALL MEN BY THESE PRESENTS,  that the  undersigned  director and/or
officer of Citizens  Utilities Company (the "Company")  constitutes and appoints
Robert J. DeSantis and Livingston E. Ross, and each of them,  singly or jointly,
with  full  power of  substitution,  to act for the  undersigned  in any and all
capacities, including director, principal executive officer, principal financial
officer and/or controller or principal accounting officer of the Company to sign
on his behalf  the  Registration  Statement  on Form S-4 and any  amendments  or
supplements  thereto  of the  Company,  and to file the same  with all  exhibits
thereto  with the  Securities  and Exchange  Commission,  hereby  ratifying  and
confirming all that each of said  attorneys-in-fact,  or his or their substitute
or substitutes, may do or cause to be done by virtue hereof.

Dated:  November _6___, 1997



/s/ Norman I. Botwinik                                   /s/Aaron I. Fleischman
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Norman I. Botwinik                                          Aaron I. Fleischman

/s/ James C. Goodale                                    /s/ Stanley Harfenist
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James C. Goodale                                            Stanley Harfenist

/s/ Andrew N. Heine                                     
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Andrew N. Heine                                         

/s/ John L. Schroeder                                    /s/ Robert D. Siff
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John L. Schroeder                                           Robert D. Siff

/s/ Robert A. Stanger                                  /s/ Charles H. Symington
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Robert A. Stanger                                          Charles H. Symington

/s/ Edwin Tornberg                                     /s/ Claire Tow
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Edwin Tornberg                                             Claire Tow

/s/ Leonard Tow                                        /s/ Robert J. DeSantis
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Leonard Tow                                                Robert J. DeSantis

/s/ Livingston E. Ross
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Livingston E. Ross