CITIZENS COMMUNICATIONS CO
10-Q, EX-27, 2000-08-10
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 SIX MONTHS ENDED JUNE 30, 2000 AND 1999 AND
   IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FINANCIAL STATEMENTS.
   IN ADDITION, CITIZENS COMMUNICATIONS COMPANY AND SUBSIDIARIES' CONSOLIDATED
   FINANCIAL INFORMATION HAS BEEN RESTATED FOR JUNE 30, 1999 AS A RESULT
   OF THE DECISION TO DIVEST ITS PUBLIC UTILITY OPERATIONS.
</LEGEND>
<CIK> 0000020520
<NAME>          CITIZENS COMMUNICATIONS COMPANY
<MULTIPLIER> 1,000

<S>                                                         <C>                 <C>
<PERIOD-TYPE>                                               6-MOS               6-MOS
<FISCAL-YEAR-END>                                           DEC-31-2000         DEC-31-1999
<PERIOD-END>                                                Jun-30-2000         Jun-30-1999
<BOOK-VALUE>                                                PER-BOOK            PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                                   3,264,007           2,844,359
<OTHER-PROPERTY-AND-INVEST>                                 493,444<F1>         435,762<F1>
<TOTAL-CURRENT-ASSETS>                                      298,857             271,053
<TOTAL-DEFERRED-CHARGES>                                    182,847<F2>         186,691<F2>
<OTHER-ASSETS>                                              154,346<F3>         176,861<F3>
<TOTAL-ASSETS>                                              6,073,322<F4>       5,470,488<F4>
<COMMON>                                                    66,116              65,075
<CAPITAL-SURPLUS-PAID-IN>                                   1,606,107           1,563,929
<RETAINED-EARNINGS>                                         271,925             179,482
<TOTAL-COMMON-STOCKHOLDERS-EQ>                              1,879,580           1,850,767
                                       201,250<F5>         201,250<F5>
                                                     0                   0
<LONG-TERM-DEBT-NET>                                        2,530,370           1,977,603
<SHORT-TERM-NOTES>                                              0                   0
<LONG-TERM-NOTES-PAYABLE>                                       0                   0
<COMMERCIAL-PAPER-OBLIGATIONS>                                  0                   0
<LONG-TERM-DEBT-CURRENT-PORT>                               33,540              24,378
                                       0                   0
<CAPITAL-LEASE-OBLIGATIONS>                                     0                   0
<LEASES-CURRENT>                                                0                   0
<OTHER-ITEMS-CAPITAL-AND-LIAB>                              1,428,582<F6>       1,396,833<F6>
<TOT-CAPITALIZATION-AND-LIAB>                               6,073,322<F6>       5,470,488<F6>
<GROSS-OPERATING-REVENUE>                                   569,779             538,696
<INCOME-TAX-EXPENSE>                                        (1,254)             26,856
<OTHER-OPERATING-EXPENSES>                                  56,796<F7>          64,579<F7>
<TOTAL-OPERATING-EXPENSES>                                  533,419             516,593
<OPERATING-INCOME-LOSS>                                     36,360              22,103
<OTHER-INCOME-NET>                                          10,075              82,464
<INCOME-BEFORE-INTEREST-EXPEN>                              58,657              116,253
<TOTAL-INTEREST-EXPENSE>                                    62,315              37,397
<NET-INCOME>                                                10,338<F8>          62,378<F8>
                                 3,104<F5>           3,104<F5>
<EARNINGS-AVAILABLE-FOR-COMM>                               10,338<F8>          62,378<F8>
<COMMON-STOCK-DIVIDENDS>                                       0                   0
<TOTAL-INTEREST-ON-BONDS>                                      0                   0
<CASH-FLOW-OPERATIONS>                                      114,233              220,733
<EPS-BASIC>                                                 .04<F9>             .24<F9>
<EPS-DILUTED>                                               .04<F9>             .24<F9>
<FN>
<F1>REPRESENTS INVESTMENT FUNDS.
<F2>REPRESENTS REGULATORY ASSETS.
<F3>DEFERRED DEBITS AND OTHER ASSETS.
<F4>TOTAL ASSETS INCLUDE $1,679,821 AND $1,555,762 FOR JUNE 30, 2000 AND 1999,
    RESPECTIVELY, OF ASSETS OF DISCONTINUED OPERATIONS.
<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 $400,807 AND $276,908 FOR JUNE 30, 2000 AND 1999, RESPECTIVELY, OF
    LIABILITIES OF DISCONTINUED OPERATIONS.
<F7>REPRESENTS NETWORK ACCESS EXPENSES.
<F8>NET INCOME INCLUDES $15,846 AND $13,482 FOR JUNE 30, 2000 AND 1999,
    RESPECTIVELY, OF INCOME FROM DISCONTINUED OPERATIONS, NET OF TAX.
<F9>EPS BASIC AND DILUTED INCLUDES $.06 AND $.05 FOR JUNE 30, 2000 AND 1999,
    RESPECTIVELY, OF INCOME FROM DISCONTINUED OPERATIONS PER COMMON SHARE.
</FN>


</TABLE>


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