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                                   EXHIBIT 23


                          INDEPENDENT AUDITORS' CONSENT


The Board of Directors
Citizens, Inc.:


We consent to incorporation by reference in the registration statement on Form
S-3 of Citizens, Inc. of our report dated March 18, 1999, relating to the
consolidated balance sheets of Citizens, Inc. and subsidiaries as of December
31, 1998 and 1997, and the related consolidated statements of operations,
stockholders' equity and comprehensive income (loss), and cash flows for each of
the years in the three-year period ended December 31, 1998, and all related
schedules, which report appears in the December 31, 1998 annual report on Form
10-K of Citizens, Inc.



                                                          KPMG LLP

Dallas, Texas
March 18, 1999