CITIZENS COMMUNICATIONS CO
10-Q, EX-27, 2000-11-14
ELECTRIC & OTHER SERVICES COMBINED
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<TABLE> <S> <C>

<ARTICLE>                                           UT
<LEGEND>
     THIS  SCHEDULE  CONTAINS  SUMMARY  FINANCIAL   INFORMATION  EXTRACTED  FROM
     CITIZENS  COMMUNICATIONS  COMPANY AND SUBSIDIARIES'  CONSOLIDATED FINANCIAL
     STATEMENTS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2000 AND IS QUALIFIED IN
     ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
</LEGEND>
<CIK> 0000020520
<NAME>          CITIZENS COMMUNICATIONS COMPANY
<MULTIPLIER> 1,000

<S>                                                         <C>
<PERIOD-TYPE>                                               9-MOS
<FISCAL-YEAR-END>                                           DEC-31-2000
<PERIOD-END>                                                SEP-30-2000
<BOOK-VALUE>                                                PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                   3,255,120
<OTHER-PROPERTY-AND-INVEST>                                 147,457<F1>
<TOTAL-CURRENT-ASSETS>                                      1,027,119<F10>
<TOTAL-DEFERRED-CHARGES>                                    181,800<F2>
<OTHER-ASSETS>                                              172,301<F3>
<TOTAL-ASSETS>                                              6,420,053<F4>
<COMMON>                                                    66,223
<CAPITAL-SURPLUS-PAID-IN>                                   1,613,693
<RETAINED-EARNINGS>                                         273,393
<TOTAL-COMMON-STOCKHOLDERS-EQ>                              1,849,104<F11>
                                       201,250<F5>
                                                     0
<LONG-TERM-DEBT-NET>                                        2,925,680
<SHORT-TERM-NOTES>                                              0
<LONG-TERM-NOTES-PAYABLE>                                       0
<COMMERCIAL-PAPER-OBLIGATIONS>                                  0
<LONG-TERM-DEBT-CURRENT-PORT>                               84,187
                                       0
<CAPITAL-LEASE-OBLIGATIONS>                                     0
<LEASES-CURRENT>                                                0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                              1,359,832<F6>
<TOT-CAPITALIZATION-AND-LIAB>                               6,420,053<F6>
<GROSS-OPERATING-REVENUE>                                   1,150,140
<INCOME-TAX-EXPENSE>                                        2,298
<OTHER-OPERATING-EXPENSES>                                  81,926<F7>
<TOTAL-OPERATING-EXPENSES>                                  1,056,073<F12>
<OPERATING-INCOME-LOSS>                                     94,067
<OTHER-INCOME-NET>                                          27,308
<INCOME-BEFORE-INTEREST-EXPEN>                              121,375
<TOTAL-INTEREST-EXPENSE>                                    116,288
<NET-INCOME>                                                11,804<F8>
                                 4,657<F5>
<EARNINGS-AVAILABLE-FOR-COMM>                               11,804<F8>
<COMMON-STOCK-DIVIDENDS>                                       0
<TOTAL-INTEREST-ON-BONDS>                                      0
<CASH-FLOW-OPERATIONS>                                      269,141
<EPS-BASIC>                                                 .04<F9>
<EPS-DILUTED>                                               .04<F9>
<FN>
<F1>REPRESENTS INVESTMENT FUNDS.
<F2>REPRESENTS REGULATORY ASSETS.
<F3>REPRESENTS DEFERRED DEBITS AND OTHER ASSETS.
<F4>INCLUDES $1,169,898 OF ASSETS OF DISCONTINUED OPERATIONS AND $466,358 OF
    EXCESS OF COST OVER NET ASSETS ACQUIRED.
<F5>COMPANY OBLIGATED MANDATORILY REDEEMABLE CONVERTIBLE PREFERRED SECURITIES OF
    A SUBSIDIARY  TRUST, THE SOLE ASSETS OF WHICH ARE SECURITIES OF A SUBSIDIARY
    PARTNERSHIP,   SUBSTANTIALLY   ALL  THE  ASSETS  OF  WHICH  ARE  CONVERTIBLE
    DEBENTURES OF THE COMPANY.
<F6>INCLUDES $332,545 OF LIABILITIES OF DISCONTINUED OPERATIONS.
<F7>REPRESENTS NETWORK ACCESS EXPENSES.
<F8>INCLUDES $13,672 OF INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX.
<F9>EPS BASIC AND DILUTED INCLUDES $.05 OF INCOME FROM DISCONTINUED OPERATIONS
    PER COMMON SHARE.
<F10>INCLUDES $498,290 OF NET ASSETS HELD FOR SALE AND $224,655 OF SHORT-TERM
    INVESTMENTS.
<F11>INCLUDES $50,031 OF TREASURY STOCK AND $54,174 OF ACCUMULATED OTHER
    COMPREHENSIVE LOSS.
<F12>INCLUDES $24,130 OF ACQUISITION ASSIMILATION EXPENSE.
</FN>


</TABLE>


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