CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 2 to  Registration  Statement  No.  333-132994  of Allstate  Life  Insurance
Company 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 in Part II of this Registration Statement.

/s/  DELOITTE & TOUCHE LLP

Chicago, Illinois
April 16, 2007