-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 DFtVA4koDppb40jdDR3ZjI8s7brDGaFgBaaaBN3m2TAtRysQ7Ja62K6mP0HVVVd4
 9nr2vJ4G4Criph7BytHi5A==

<SEC-DOCUMENT>0001209191-04-056829.txt : 20041209
<SEC-HEADER>0001209191-04-056829.hdr.sgml : 20041209
<ACCEPTANCE-DATETIME>20041209172620
ACCESSION NUMBER:		0001209191-04-056829
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041209
FILED AS OF DATE:		20041209
DATE AS OF CHANGE:		20041209

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WARWICK VALLEY TELEPHONE CO
		CENTRAL INDEX KEY:			0000104777
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		IRS NUMBER:				141160510
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		47 49 MAIN ST
		CITY:			WARWICK
		STATE:			NY
		ZIP:			10990
		BUSINESS PHONE:		9149861101

	MAIL ADDRESS:	
		STREET 1:		47 49 MAIN ST
		STREET 2:		PO BOX 592
		CITY:			WARWICK
		STATE:			NY
		ZIP:			10990

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BUCKBEE WISNER H SR
		CENTRAL INDEX KEY:			0001259385

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11174
		FILM NUMBER:		041194171

	BUSINESS ADDRESS:	
		STREET 1:		64B UPPER WISNER ROAD
		CITY:			WARWICK
		STATE:			NY
		ZIP:			10990
		BUSINESS PHONE:		8459861242
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bcl10996_bcl1whb.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-12-09</periodOfReport>

    <issuer>
        <issuerCik>0000104777</issuerCik>
        <issuerName>WARWICK VALLEY TELEPHONE CO</issuerName>
        <issuerTradingSymbol>WWVY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001259385</rptOwnerCik>
            <rptOwnerName>BUCKBEE WISNER H SR</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>64B UPPER WISNER ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>WARWICK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10990</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2004-12-09</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>G</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>400</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>22.50</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>17742</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <ownerSignature>
        <signatureName>/s/Wisner H. Buckbee Sr.</signatureName>
        <signatureDate>2004-12-09</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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