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                                                                 Exhibit 23.2


                             [LETTERHEAD OF KPMG]


The Board of Directors
Citizens Communications Company:


We consent to the use of our report dated June 2, 2000, relating to the
combined balance sheets of the GTE combined entities as of December 31, 1999
and 1998 and the related combined statements of income and cash flows for
each of the years in the three-year period ended December 31, 1999
incorporated herein by reference and to the reference to our firm under the
heading "Experts" in the Registration Statement on Form S-4/A.


                                                    /s/ KPMG LLP


New York, New York
December 12, 2001