Exhibit 23.1

                               BUSH & GERMAIN, PC
                          CERTIFIED PUBLIC ACCOUNTANTS
                                 901 LODI STREET
                            SYRACUSE, NEW YORK 13203

                             PHONE: (315) 424-1145
                               FAX: (315) 424-1457

                         CONSENT OF INDEPENDENT AUDITORS

March 24, 2004

We consent to the incorporation by reference in Registration Statements No.
33-46836 and No. 333-64799 of Warwick Valley Telephone Company on Forms S-8 of
our report dated January 30, 2003 with respect to the consolidated financial
statements of Warwick Valley Telephone Company for the year ending December 31,
2002 included in this Annual Report (Form 10-K) for the year ended December 31,
2003.

/s/ Bush & Germain, P.C.
Syracuse, New York



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