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Proc-Type: 2001,MIC-CLEAR
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<IMS-DOCUMENT>0000020520-94-000028.txt : 19941222
<IMS-HEADER>0000020520-94-000028.hdr.sgml : 19941222
ACCESSION NUMBER:		0000020520-94-000028
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	19941221
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		19941221
SROS:			NYSE

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			CITIZENS UTILITIES CO
		CENTRAL INDEX KEY:			0000020520
		STANDARD INDUSTRIAL CLASSIFICATION:	ELECTRIC & OTHER SERVICES COMBINED [4931]
		IRS NUMBER:				060619596
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11001
		FILM NUMBER:		94565619

	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>8-K
<SEQUENCE>1
<TEXT>



                         SECURITIES AND EXCHANGE COMMISSION
                              Washington, D.C. 20549
                         


                                     FORM 8-K


                                  CURRENT REPORT


                      Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934


                                 Date of Report: 
                       (Date of earliest event reported) 
                               December 21, 1994



                           CITIZENS UTILITIES COMPANY
             (Exact name of registrant as specified in charter)



Delaware                              0-1291              06-0619596 
(State or other jurisdiction  (Commission File Number)        (IRS  
 of incorporation)                                   Identification No.)



High Ridge Park, P.O. Box 3801,  Stamford, Connecticut        06905   
   (Address of principal executive offices)                (Zip code)



                       (203) 329-8800
    (Registrant's telephone number, including area code)
                                                    


                  No change since last report
(Former name or former address, if changed since last report)<PAGE>


Item 5.   Other Events
 
On November 29, 1994, Citizens Utilities Company and ALLTEL
Corporation announced they have entered into definitive
agreements for Citizens to purchase approximately 109,000
telephone access lines, and cable television systems serving
7,000 subscribers, in eight states for an aggregate transaction
value of approximately $290 million.

Listed under Item 7 are Financial Statements of certain
businesses expected to be acquired for the periods indicated.
Item 7.Financial Statements of Businesses to be Acquired and
Exhibits.

(a)   Financial Statements of businesses to be acquired.

- -  Navajo Communications Company, Inc., for each of the two    
   years ended December 31, 1993. 


- -  ALLTEL Nevada, Inc., for each of the two years ended December 
   31, 1993.

- -  Mountain State Telephone Company, for each of the two years 
   ended December 31, 1993.


(c) Exhibits

    23  Consent of Arthur Andersen LLP

        <PAGE>


                               SIGNATURE





Pursuant to the requirements of the Securities Exchange Act of
1934, the Registrant has duly caused this report to be signed on
its behalf by the undersigned thereunto duly authorized.




                             CITIZENS UTILITIES COMPANY
                                    (Registrant)




Date:  December 21, 1994           By:/s/   Livingston E. Ross
                                   ----------------------------
                                  Vice President and Controller




</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<TEXT>

                 CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS





As independent public accountants, we consent to the incorporation 
in the Form 8-K of our reports with respect to the financial
statements of Mountain State Telephone Company, ALLTEL Nevada, Inc.
and Navajo Communications Company for the two years ended
December 31, 1993, dated January 21, 1994, and to the 
incorporation by reference in Amendment Number Three to the
Form S-3 Registration Statement dated March 28, 1994 (File No.33-51529).
It should be noted that we have not audited any financial statements
of the companies referred to above subsequent to December 31, 1993 or 
performed any audit procedures subsequent to the date of our reports.






                                     By:/s/ Arthur Andersen LLP
                                     ---------------------------



Little Rock, Arkansas
December 21, 1994 
</TEXT>
</DOCUMENT>
</IMS-DOCUMENT>
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