<ARTICLE>                                           UT
<LEGEND>
   THIS SCHEDULE CONTAINS RESTATED SUMMARY FINANCIAL INFORMATION FOR THE YEAR
   ENDED DECEMBER 31, 1996 EXTRACTED FROM THE COMPANY'S CONSOLIDATED FINANCIAL 
   STATEMENTS PRESENTED IN THE 1997 FORM 10-K AND IS QUALIFIED IN ITS ENTIRETY
   BY REFERENCE TO SUCH FINANCIAL STATEMENTS.  EPS HAS BEEN RESTATED PURSUANT
   TO THE APPLICATION OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO.128.   
</LEGEND>
<CIK> 0000020520                        
<NAME>          CITIZENS UTILITIES COMPANY
<MULTIPLIER> 1,000
       
                             
<PERIOD-TYPE>                   YEAR
<FISCAL-YEAR-END>                              DEC-31-1996       
<PERIOD-END>                                   DEC-31-1996
<BOOK-VALUE>                                   PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                      3,138,052
<OTHER-PROPERTY-AND-INVEST>                    539,152<F1>
<TOTAL-CURRENT-ASSETS>                         369,770
<TOTAL-DEFERRED-CHARGES>                       193,779<F2>
<OTHER-ASSETS>                                 282,395<F3>
<TOTAL-ASSETS>                                 4,523,148
<COMMON>                                       59,788
<CAPITAL-SURPLUS-PAID-IN>                      1,381,341
<RETAINED-EARNINGS>                            244,066
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 1,678,183
<PREFERRED-MANDATORY>                          201,250<F4>
<PREFERRED>                                    0
<LONG-TERM-DEBT-NET>                           1,509,697
<SHORT-TERM-NOTES>                             0
<LONG-TERM-NOTES-PAYABLE>                      0
<COMMERCIAL-PAPER-OBLIGATIONS>                 0
<LONG-TERM-DEBT-CURRENT-PORT>                  3,593
<PREFERRED-STOCK-CURRENT>                      0
<CAPITAL-LEASE-OBLIGATIONS>                    0
<LEASES-CURRENT>                               0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 2,640,122
<TOT-CAPITALIZATION-AND-LIAB>                  4,523,148
<GROSS-OPERATING-REVENUE>                      1,306,517
<INCOME-TAX-EXPENSE>                           84,937
<OTHER-OPERATING-EXPENSES>                     221,104<F5>
<TOTAL-OPERATING-EXPENSES>                     1,010,831
<OPERATING-INCOME-LOSS>                        295,686
<OTHER-INCOME-NET>                             66,455
<INCOME-BEFORE-INTEREST-EXPEN>                 362,141
<TOTAL-INTEREST-EXPENSE>                       92,695
<NET-INCOME>                                   178,660
<PREFERRED-STOCK-DIVIDENDS>                    5,849<F4>
<EARNINGS-AVAILABLE-FOR-COMM>                  178,660
<COMMON-STOCK-DIVIDENDS>                       0
<TOTAL-INTEREST-ON-BONDS>                      0
<CASH-FLOW-OPERATIONS>                         375,181
<EPS-PRIMARY>                                  .70<F6>
<EPS-DILUTED>                                  .70<F7>

<FN>
<F1>REPRESENTS INVESTMENT FUNDS.
<F2>REPRESENTS REGULATORY ASSETS.
<F3>DEFERRED DEBITS AND OTHER ASSETS.
<F4>COMPANY OBLIGATED MADATORILY REDEEMABLE CONVERTIBLE PREFERRED SECURITIES
    OF A SUBSIDIARY TRUST, THE SOLE ASSETS OF WHICH ARE SECURITIES OF A 
    SUBSIDIARY PARTNERSHIP, SUBSTANTIALLY ALL THE ASSETS OF WHICH ARE 
    CONVERTIBLE DEBENTURES OF THE COMPANY.
<F5>REPRESENTS COMMODITIES PURCHASED
<F6>REPRESENTS BASIC EPS AND HAS BEEN RESTATED PURSUANT TO THE REQUIREMENTS
    OF STATEMENT OF FINANCIAL ACCOUNTING STANDARDS NO.128 ADOPTED BY THE 
    COMPANY ON DECEMBER 31, 1997.
<F7>HAS BEEN RESTATED PURSUANT TO THE REQUIREMENTS OF STATEMENT OF FINANCIAL
    ACCOUNTING STANDARDS NO.128 ADOPTED BY THE COMPANY ON DECEMBER 31, 1997.
</FN>