Exhibit 23(b)

                         CONSENT OF INDEPENDENT AUDITORS




We hereby consent to the incorporation by reference in the Registration
Statement No. 33-46836 on Post-Effective Amendment No. 2 to Form No. S-8
relating to The Warwick Valley Telephone Company 401(k) Savings Plan (f/k/a The
Warwick Valley Telephone Company Savings Plan for Management Employees, The
WVTEA 401(k) Plan and The IBEW 401(k) Plan) of our report dated January 30, 2003
relating to the consolidated financial statements of Warwick Valley Telephone
Company for the year ending December 31, 2002 included in Warwick Valley
Telephone Company's Annual Report on Form 10-K for the year ended December 31,
2003.

Bush & Germain, P.C.
Syracuse, New York
June 23, 2004