Exhibit 23



                          Independent Auditors' Consent




To the Board of Directors and Shareholders
Citizens Communications Company:

We consent to the incorporation by reference in the Registration  Statement (No.
33-52873) on Form S-3, in the Registration Statement (No. 33-63615) on Form S-3,
in the Registration  Statement (No.  333-58044) on Form S-3, in the Registration
Statement  (No.  333-91054)  on Form S-8,  in the  Registration  Statement  (No.
333-61432) on Form S-8, in the  Registration  Statement (No.  333-71821) on Form
S-8,  in  the  Registration  Statement  (No.  333-71597)  on  Form  S-8,  in the
Registration  Statement  (No.  333-71029)  on  Form  S-8,  in  the  Registration
Statement  (No.  33-42972)  on Form  S-8,  in the  Registration  Statement  (No.
33-48683) on Form S-8, in the Registration Statement (No. 333-69740) on Form S-4
of Citizens  Communications  Company and subsidiaries of our reports dated March
4,  2004,  with  respect  to  the   consolidated   balance  sheets  of  Citizens
Communications  Company and  subsidiaries  as of December 31, 2003 and 2002, and
the  related  consolidated  statements  of  operations,   shareholders'  equity,
comprehensive  income  (loss)  and  cash  flows  for  each of the  years  in the
three-year  period  ended  December  31,  2003,  and  the  related  consolidated
financial  statement  schedule,  which reports  appear in the December 31, 2003,
annual report on Form 10-K of Citizens  Communications Company and subsidiaries.
Our reports refer to the adoption of Statement of Financial  Accounting Standard
(SFAS) No. 142, "Goodwill and Other Intangible Assets" as of January 1, 2002 and
to the adoption of SFAS No. 143,  "Accounting for Asset Retirement  Obligations"
as of January 1, 2003.




                                                     /s/ KPMG LLP


New York, New York
March 11, 2004