<DOCUMENT>
<TYPE>EX-23.3
<SEQUENCE>7
<FILENAME>l04660aexv23w3.txt
<DESCRIPTION>EX-23.3 CONSENT OF INDEPENDENT ACCOUNTANTS
<TEXT>
<PAGE>
                                                                    Exhibit 23.3

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in the Registration
Statements on Forms S-8 (33-46836 and 333-64799) of Warwick Valley Telephone
Company of our report dated March 24, 2004, relating to the financial statements
of Warwick Valley Telephone Company at December 31, 2003 and for the year then
ended, which appears in this Form 10-K. We also consent to the incorporation by
reference of our report dated March 24, 2004, relating to the consolidated
financial statement schedule, which appears in this form 10-K.


PricewaterhouseCoopers LLP

New York, New York
March 25, 2004


                                      -53-

</TEXT>
</DOCUMENT>