-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 TQfngSsyL3HSMnRWGOLBRRvuCT+a4rNGvi0V1hez1zXdoIqn0UbqOsbYcBfIEMqK
 YrVyp2kWlwXX5jcz0ymd8A==

<SEC-DOCUMENT>0001209191-08-020391.txt : 20080327
<SEC-HEADER>0001209191-08-020391.hdr.sgml : 20080327
<ACCEPTANCE-DATETIME>20080327144544
ACCESSION NUMBER:		0001209191-08-020391
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20080326
FILED AS OF DATE:		20080327
DATE AS OF CHANGE:		20080327

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Bloss Kelly C
		CENTRAL INDEX KEY:			0001357592

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-11174
		FILM NUMBER:		08714712

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		914-779-3274

	MAIL ADDRESS:	
		STREET 1:		14 WESTVIEW AVENUE
		CITY:			TUCKAHOE
		STATE:			NY
		ZIP:			10707

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:			1220

	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>4
<SEQUENCE>1
<FILENAME>bcl30816_bcl1kcb.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-03-26</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001357592</rptOwnerCik>
            <rptOwnerName>Bloss Kelly C</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>14 WESTVIEW AVENUE #504</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>TUCKAHOE</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10707</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Director</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Shares</value>
            </securityTitle>
            <transactionDate>
                <value>2008-03-26</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>11.76</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <ownerSignature>
        <signatureName>/s/ Kelly C. Bloss</signatureName>
        <signatureDate>2008-03-27</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----