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