<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>3
<FILENAME>l99087aexv21.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>
<PAGE>


EXHIBIT 21

                                                          Jurisdiction or
Name                                                      State of Incorporation
----                                                      ----------------------


Citizens & Northern Bank (A)                              Pennsylvania

Bucktail Life Insurance Company (A)                       Arizona

Citizens & Northern Investment Corporation (A)            Delaware

C&N Financial Services Corporation (B)                    Pennsylvania


(A)  Wholly-owned subsidiary of Citizens & Northern Corporation

(B)  Wholly-owned subsidiary of Citizens & Northern Bank


                                       62

</TEXT>
</DOCUMENT>