EXHIBIT 23.1 





The Board of Directors
Citizens Utilities Company


We consent to the  incorporation by reference in the  registration  statement on
Form S-8 of  Citizens  Utilities  Company of our report  dated  March 11,  1998,
relating to the balance sheets of Citizens  Utilities Company as of December 31,
1997 and 1996, and the related  statements of income,  shareholders'  equity and
cash flows for each of the years in the  three-year  period  ended  December 31,
1997,  which report  appears in the December 31, 1997 annual report on Form 10-K
of Citizens Utilities Company.





                                                                 KPMG LLP

New York, New York
January 22, 1999