EXHIBIT NO. 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 9, 1994, relating to the consolidated balance sheets of Citizens Utilities Company and subsidiaries as of December 31, 1993, 1992 and 1991 and the related consolidated statements of income, shareholders' equity, and cash flows for the years then ended, which report appears in the December 31, 1993 annual report on Form 10-K/A of Citizens Utilities Company. /s/ KPMG PEAT MARWICK KPMG PEAT MARWICK New York, New York March 23, 1994