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) March 18, 2005

WARWICK VALLEY TELEPHONE COMPANY

(Exact Name of Registrant as Specified in Charter)

NEW YORK	0-11174	14-1160510
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)

47 MAIN STREET, WARWICK, NEW YORK	10990
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code           (845) 986-8080          

(Former name or former address, if changed since last report)

TABLE OF CONTENTS

	Item 2.02. Results of Operations and Financial Condition
	Item 9.01. Financial Statements and Exhibits
SIGNATURES
EXHIBIT 99.1 PRESS RELEASE

Item 2.02. Results of Operations and Financial Condition

On Thursday, March 17, 2005 Warwick Valley Telephone Company (“the Company”) issued a press release through Market Wire which contained certain preliminary, unaudited financial information regarding the results of the Company’s operations for the year ended December 31, 2004. The Company’s press release is attached hereto and incorporated herein by reference as Exhibit 99.1.

Item 9.01. Financial Statements and Exhibits

99.1.  Press release entitled “Warwick Valley Telephone Filing of SEC Form 12b-25”, dated March 17, 2005.

SIGNATURES

     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 hereunto duly authorized.

	WARWICK VALLEY TELEPHONE COMPANY
Dated: March 18, 2005	By:	/s/ Herbert Gareiss, Jr
		Name:	Herbert Gareiss, Jr.
		Title:	President