Exhibit 24(b)

                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints Michael J. Velotta and John C. Pintozzi, and each of them (with full
power to each of them to act alone) as his true and lawful attorney-in-fact and
agent, in any and all capacities, to sign the following registration statements:
File Nos. 333-123847, 333-105331, 333-132994, 333-102319, 333-121811 and
333-100068 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.

April 25, 2007


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







                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints James E. Hohmann and Michael J. Velotta, and each of them (with full
power to each of them to act alone) as his true and lawful attorney-in-fact and
agent, in any and all capacities, to sign the following registration statements:
File Nos. 333-123847, 333-105331, 333-132994, 333-102319, 333-121811 and
333-100068 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.

April 25, 2007


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












                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints James E. Hohmann and Michael J. Velotta, and each of them (with full
power to each of them to act alone) as his true and lawful attorney-in-fact and
agent, in any and all capacities, to sign the following registration statements:
File Nos. 333-123847, 333-105331, 333-132994, 333-102319, 333-121811 and
333-100068 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.

April 25, 2007


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









                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


The undersigned director of Allstate Life Insurance Company constitutes and
appoints James E. Hohmann and Michael J. Velotta, and each of them (with full
power to each of them to act alone) as his true and lawful attorney-in-fact and
agent, in any and all capacities, to sign the following registration statements:
File Nos. 333-123847, 333-105331, 333-132994, 333-102319, 333-121811 and
333-100068 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.

April 25, 2007


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