<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>5
<FILENAME>l17962aexv21.txt
<DESCRIPTION>EX-21
<TEXT>
<PAGE>
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EXHIBIT 21

<TABLE>
<CAPTION>
                                                     Jurisdiction or
Name                                             State of Incorporation
----                                             ----------------------
<S>                                              <C>
Citizens & Northern Bank (A)                     Pennsylvania
Canisteo Valley Corporation (A)                  New York
Bucktail Life Insurance Company (A)              Arizona
Citizens & Northern Investment Corporation (A)   Delaware
C&N Financial Services Corporation (B)           Pennsylvania
First State Bank (C)                             New York
</TABLE>

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

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

(C)  Wholly-owned subsidiary of Canisteo Valley Corporation


                                       78
</TEXT>
</DOCUMENT>