EXPERTS

The  financial   statements  and  the  related  financial  statement  schedules,
incorporated  in this  prospectus by reference  from the Allstate Life Insurance
Company's  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  report  expresses  an
unqualified opinion on the financial  statements and related financial statement
schedules and includes an explanatory  paragraph  relating to a change in method
of accounting  for certain  nontraditional  long-duration  contracts),  which is
incorporated herein by reference, and have been so incorporated in reliance upon
the report of such firm given upon their  authority as experts in accounting and
auditing.