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Proc-Type: 2001,MIC-CLEAR
Originator-Name: keymaster@town.hall.org
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MIC-Info: RSA-MD5,RSA,
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 O/T30CTgyreLYTp/NMxaaA==

<IMS-DOCUMENT>0000020520-94-000018.txt : 19940914
<IMS-HEADER>0000020520-94-000018.hdr.sgml : 19940914
ACCESSION NUMBER:		0000020520-94-000018
CONFORMED SUBMISSION TYPE:	424B2
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		19940912

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS UTILITIES CO
		CENTRAL INDEX KEY:			0000020520
		STANDARD INDUSTRIAL CLASSIFICATION:	4931
		IRS NUMBER:				060619596
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		424B2
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	033-52873
		FILM NUMBER:		94548678

	BUSINESS ADDRESS:	
		STREET 1:		HIGH RIDGE PK BLDG 3
		STREET 2:		P O BOX 3801
		CITY:			STAMFORD
		STATE:			CT
		ZIP:			06905
		BUSINESS PHONE:		2033298800
</IMS-HEADER>
<DOCUMENT>
<TYPE>424B2
<SEQUENCE>1
<TEXT>



                                            September 12, 1994


                                   NOTICE

                         CITIZENS UTILITIES COMPANY

                         DIRECT STOCK PURCHASE PLAN


     The Direct Stock Purchase Plan ("Plan"), under which shares of Common
Stock of Citizens Utilities Company may be purchased, has been modified to
increase the maximum amount which may be purchased by any one account during
a calendar quarter from $15,000 to $25,000.  The Plan has also been modified
to eliminate the requirement that was to become effective January 1, 1995,
requiring that to participate in the Plan a participant must own at least 90
shares of a single series of Common Stock.

     If you have any questions about these modifications or any other aspects
of the Plan, you may contact Plan representatives through the Agent at the
following address:

                    CITIZENS UTILITIES COMPANY
                    DIRECT STOCK PURCHASE PLAN
                    c/o Illinois Stock Transfer Company
                    Suite 1210
                    223 West Jackson Boulevard
                    Chicago, Illinois  60606-9965
                    Phone:  1-800-757-5755

     This Notice, dated September 12, 1994, supplements the Prospectus for the
Plan dated March 30, 1994.

</TEXT>
</DOCUMENT>
</IMS-DOCUMENT>
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