POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                   (DEPOSITOR)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints Michael J. Velotta, as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this initial Form S-3 registration statement
of Allstate Life Insurance Company, and any amendments thereto, and to file the
same, with exhibits and other documents in connection therewith, with the
Securities and Exchange Commission or any other regulatory authority as may be
necessary or desirable. I hereby ratify and confirm each and every act that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.
My subsequent disability or incapacity shall not affect this Power of Attorney.

March 16, 2007

/s/ JAMES E. HOHMANN
----------------------------------------
James E. Hohmann
Director, President and Chief Executive Officer






                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                   (DEPOSITOR)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints Michael J. Velotta, as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this initial Form S-3 registration statement
of Allstate Life Insurance Company, and any amendments thereto, and to file the
same, with exhibits and other documents in connection therewith, with the
Securities and Exchange Commission or any other regulatory authority as may be
necessary or desirable. I hereby ratify and confirm each and every act that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.
My subsequent disability or incapacity shall not affect this Power of Attorney.

March 16, 2007


/s/ THOMAS J. WILSON, II
------------------------------------------
Thomas J. Wilson, II
Director and Chairman of the Board






                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                   (DEPOSITOR)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints Michael J. Velotta, as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this initial Form S-3 registration statement
of Allstate Life Insurance Company, and any amendments thereto, and to file the
same, with exhibits and other documents in connection therewith, with the
Securities and Exchange Commission or any other regulatory authority as may be
necessary or desirable. I hereby ratify and confirm each and every act that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.
My subsequent disability or incapacity shall not affect this Power of Attorney.

March 16, 2007


/s/ MICHAEL B. BOYLE
----------------------------------
Michael B. Boyle
Director and Vice President






                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                   (DEPOSITOR)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints Michael J. Velotta, as his true and lawful attorney-in-fact and agent,
in any and all capacities, to sign this initial Form S-3 registration statement
of Allstate Life Insurance Company, and any amendments thereto, and to file the
same, with exhibits and other documents in connection therewith, with the
Securities and Exchange Commission or any other regulatory authority as may be
necessary or desirable. I hereby ratify and confirm each and every act that said
attorney-in-fact and agent may lawfully do or cause to be done by virtue hereof.
My subsequent disability or incapacity shall not affect this Power of Attorney.

March 16, 2007


/s/ GEORGE E. RUEBENSON
------------------------------------------
George E. Ruebenson
Director