EXHIBIT 23 Independent Auditors' Consent The Board of Directors Citizens Utilities Company We consent to the incorporation by reference in the Registration Statement (No. 33-37602) on Form S-8, in the Registration Statement (No. 33-39566) on Form S-8, in the Registration Statement (No. 33-39455) on Form S-8, in the Registration Statement (No. 33-41682) on Form S-8, in the Registration Statement (No. 33-42972) on Form S-8, in the Registration Statement (No. 33-48683) on Form S-8, in the Registration Statement (No. 33-54376) on Form S-8, in the Registration Statement (No. 33-44069) on Form S-3, in the Registration Statement (No. 33- 44068) on Form S-3 and in the Registration Statement (No. 33-51529) on Form S-3 of Citizens Utilities Company of our report dated March 15, 1993, relating to the consolidated balance sheets of Citizens Utilities Company and subsidiaries as of December 31, 1992, 1991, and 1990 and the related consolidated statements of income, shareholders' equity, and cash flows for the years then ended, which report appears in the amended December 31, 1992 annual report on Form 10-K/A-2 of Citizens Utilities Company. /s/ KPMG PEAT MARWICK KPMG PEAT MARWICK New York, New York March 23, 1994