BUSH & GERMAIN, PC
                          CERTIFIED PUBLIC ACCOUNTANTS

                                 901 LODI STREET
                            SYRACUSE, NEW YORK 13203

                              PHONE: (315) 424-1145


                         CONSENT OF INDEPENDENT AUDITORS



February 3, 2000

We consent to the  incorporation  by reference in this Annual Report (Form 10-K)
for the year ended December 31, 1999 of Warwick Valley Telephone  Company of our
report  dated  February  3,  2000,   included  in  the  1999  Annual  Report  to
Shareholders of Warwick Valley Telephone Company.

We also consent to the incorporation by reference in the Registration  Statement
(Form S-8 No. 33-46836)  pertaining to the Warwick Valley  Telephone  Company of
our report  dated  February 3, 2000 with respect to the  consolidated  financial
statements of Warwick Valley Telephone Company  incorporated herein by reference
and our report  dated  February  3, 2000 with  respect to  schedules  of Warwick
Valley Telephone  Company included in ths Annual Report (form 10-K) for the year
ended December 31, 1999.

/s/ Bush & Germain, P.C.
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Bush & Germain, P.C.
Syracuse, New York