EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


        
          February 8                                     Robert A. Stanger    
- ----------------------------------------, 1994 --------------------------------
                                                         Robert A. Stanger


 

                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


          February 9                                     Norman I. Botwinik
- ---------------------------------------,     1994    -------------------------
                                                         Norman I. Botwinik


 

                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


          February 14                                   Aaron I. Fleischman
- ---------------------------------------,     1994    -------------------------
                                                        Aaron I. Fleischman


 

                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


        February 8                                       Stanley Harfenist
- ---------------------------------------,     1994    -------------------------
                                                         Stanley Harfenist


 

                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


         February 15                                      Andrew N. Heine
- ---------------------------------------,     1994    -------------------------
                                                          Andrew N. Heine


 

                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


              March 4                                    Elwood A. Rickless
- ---------------------------------------,     1994    -------------------------
                                                         Elwood A. Rickless


 

                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


              February 8                                 John L. Schroeder
- ---------------------------------------,     1994    -------------------------
                                                         John L. Schroeder


 

                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


              February 8                                  Robert D. Siff
- ---------------------------------------,     1994    -------------------------
                                                          Robert D. Siff


 
                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


              February 15                                 Edwin Tornberg
- ---------------------------------------,     1994    -------------------------
                                                          Edwin Tornberg


 
                           
                                                                  EXHIBIT No. 24



                        P O W E R  O F  A T T O R N E Y



          KNOW ALL MEN BY THESE PRESENTS,  that the undersigned director of
Citizens Utilities Company constitutes and appoints Robert J. DeSantis and
Livingston E. Ross, jointly and severally, for him in any and all capacities to
sign on Form 10-K for the fiscal year 1993 for Citizens Utilities Company, and
any and all amendments to said Form 10-K, and to file the same, with the
Securities and Exchange Commission, hereby ratifying and confirming all that
each of said attorneys-in-fact, or his substitute or substitutes may do or cause
to be done by virtue hereof.


              February 8                                    Claire Tow
- ---------------------------------------,     1994    -------------------------
                                                            Claire Tow