CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 5 to Registration  Statement No.  333-105331 on Form S-3 of our report dated
March 9, 2007,  (which report  expresses an unqualified  opinion and includes an
explanatory  paragraph  relating to a change in method of accounting for certain
nontraditional  long-duration  contracts  and for  separate  accounts  in  2004)
relating to the  financial  statements  and  financial  statement  schedules  of
Allstate Life Insurance  Company  appearing in the Annual Report on Form 10-K of
Allstate Life Insurance Company for the year ended December 31, 2006, and to the
reference  to us under the  heading  "Experts"  in Exhibit 99 of Part II of this
Registration Statement.

/s/  DELOITTE & TOUCHE LLP

Chicago, Illinois
April 16, 2007