EXHIBIT 23


                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS


     We consent to the  reference  to our firm under the caption  "Interests  of
Named  Experts  and  Counsel"  in  the  Post-Effective  Amendment  No.  1 to the
Registration  Statement on Form S-8 pertaining to The Warwick  Valley  Telephone
Company  Savings Plan for  Management  Employees,  The WVTEA 401(k) Plan and The
IBEW 401(k) Plan and to the  incorporation  by  reference  therein of our report
dated  February  6, 1998 with  respect to the  financial  statements  of Warwick
Valley  Telephone  Company  included in the Company's Annual Report on Form 10-K
for the year ended  December 31, 1997 and our reports  dated  September 30, 1998
with respect to the financial statements of The Warwick Valley Telephone Company
Savings Plan for Management Employees, The WVTEA 401(k) Plan and The IBEW 401(k)
Plan included in the Plans' Annual Reports on Form 11-K for the year ended March
31, 1998.


                                                            BUSH & GERMAIN, P.C.


Syracuse, New York
September 30, 1998