Exhibit 99(b)



EXPERTS

The consolidated financial statements and the related consolidated financial
statement schedules incorporated in this Registration Statement by reference
from the Allstate Life Insurance Company Annual Report on Form 10-K for the year
ended December 31, 2006 have been audited by Deloitte & Touche LLP, an
independent registered public accounting firm, as stated in their report, which
is incorporated by reference herein (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), and have been so incorporated in reliance upon the report of
such firm given upon their authority as experts in accounting and auditing.