ALLSTATE LIFE INSURANCE COMPANY
                                3100 Sanders Road
                           Northbrook, Illinois 60062


MICHAEL J. VELOTTA                                     DIRECT DIAL: 847-402-2400
SENIOR VICE PRESIDENT,                                 FACSIMILE: 847-326-6742
SECRETARY AND GENERAL COUNSEL

April 3rd 2007


TO:         ALLSTATE LIFE INSURANCE COMPANY
            NORTHBROOK, IL  60062

FROM:       MICHAEL J. VELOTTA
            SENIOR VICE PRESIDENT, SECRETARY AND GENERAL COUNSEL

RE:         FORM S-3 REGISTRATION STATEMENT UNDER THE SECURITIES
            ACT OF 1933 FILE NO. 333-132994
            ALLSTATE TREASURY-LINKED ANNUITY PLUS

With  reference to the Form S-3  Registration  Statement  filed by Allstate Life
Insurance  Company (the  "Company"),  as  Registrant,  with the  Securities  and
Exchange Commission covering the Allstate  Treasury-Linked Annuity Plus Contract
described therein (the "Contracts"), I have examined such documents and such law
as I have  considered  necessary  and  appropriate,  and on the  basis  of  such
examination, it is my opinion that as of April 3, 2007:

1.   The Company is duly  organized and existing  under the laws of the State of
     Illinois  and has been  duly  authorized  to do  business  and to issue the
     Contracts by the Director of Insurance of the State of Illinois.

2.   The securities  registered by the above Registration  Statement when issued
     will be valid, legal and binding obligations of the Company.

I hereby  consent  to the  filing of this  opinion  as an  exhibit  to the above
referenced  Registration  Statement  and to the use of my name under the caption
"Legal  Matters"  in the  prospectus  constituting  a part  of the  Registration
Statement.

Sincerely,


/S/MICHAEL J. VELOTTA
-----------------------------
Michael J. Velotta
Senior Vice President, Secretary and General Counsel