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                                                                   EXHIBIT 23(c)
    


   
INDEPENDENT AUDITORS' CONSENT
    

   
We consent to the incorporation by reference in this Registration Statement, 
Amendment No. 6, of Citizens, Inc. on Form S-3 of our report dated February 27,
1995 appearing in the Annual Report on Form 10-KSB-A, Amendment No. 2, of 
American Liberty Financial Corporation for the year ended December 31, 1994 
and to the reference to us under the heading "Experts" in the Form S-3.
    

   
/s/ AMEND, SMITH & CO., P.C.
    
   
AMEND, SMITH & CO., P.C.
    

   
Oklahoma City, Oklahoma
    
   
September 22, 1995
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