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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,
 KydmDcPVjFaLk6pCinOjF2PG58APL+WD9/hhqDYzF0nwZ7bdMvuPKiabV6GHwXpd
 MXDaCxUhiBmz4llk1J/z8A==

<SEC-DOCUMENT>0001209191-07-026647.txt : 20070501
<SEC-HEADER>0001209191-07-026647.hdr.sgml : 20070501
<ACCEPTANCE-DATETIME>20070501161057
ACCESSION NUMBER:		0001209191-07-026647
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070501
FILED AS OF DATE:		20070501
DATE AS OF CHANGE:		20070501

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Albro Duane W
		CENTRAL INDEX KEY:			0001397269

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11174
		FILM NUMBER:		07806145

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		631-661-5566

	MAIL ADDRESS:	
		STREET 1:		30 CEDAR LANE
		CITY:			BABYLON
		STATE:			NY
		ZIP:			11702

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
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>bcl25955_bcl4dwa.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2007-05-01</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001397269</rptOwnerCik>
            <rptOwnerName>Albro Duane W</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>30 CEDAR LANE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>BABYLON</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>11702</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>President, CEO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <ownerSignature>
        <signatureName>/s/ Duane W. Albro</signatureName>
        <signatureDate>2007-05-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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