September 12, 1994
NOTICE
CITIZENS UTILITIES COMPANY
DIRECT STOCK PURCHASE PLAN
The Direct Stock Purchase Plan ("Plan"), under which shares of Common
Stock of Citizens Utilities Company may be purchased, has been modified to
increase the maximum amount which may be purchased by any one account during
a calendar quarter from $15,000 to $25,000. The Plan has also been modified
to eliminate the requirement that was to become effective January 1, 1995,
requiring that to participate in the Plan a participant must own at least 90
shares of a single series of Common Stock.
If you have any questions about these modifications or any other aspects
of the Plan, you may contact Plan representatives through the Agent at the
following address:
CITIZENS UTILITIES COMPANY
DIRECT STOCK PURCHASE PLAN
c/o Illinois Stock Transfer Company
Suite 1210
223 West Jackson Boulevard
Chicago, Illinois 60606-9965
Phone: 1-800-757-5755
This Notice, dated September 12, 1994, supplements the Prospectus for the
Plan dated March 30, 1994.
