Exhibit 23(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 1 to Registration Statement No. 333-104789 of Allstate Life Insurance
Company on Form S-3 of our report dated February 4, 2004 (which report expresses
an unqualified opinion and includes an explanatory paragraph relating to changes
in the methods of accounting for embedded derivatives in modified coinsurance
agreements and variable interest entities in 2003), appearing in the Annual
Report on Form 10-K of Allstate Life Insurance Company for the year ended
December 31, 2003, and to the reference to us under the heading "Experts" in the
Registration Statement.



/s/ Deloitte & Touche LLP

Chicago, Illinois
April 9, 2004



Exhibit 23(b)

                                   CONSENT OF
                               FOLEY & LARDNER LLP

     We hereby  consent to the  reference  to our firm under the caption  "Legal
Matters" in the  prospectus  included in  Post-Effective  Amendment No. 1 to the
Form S-3  Registration  Statement of Allstate Life  Insurance  Company (File No.
333-104789).

                                            /s/  Foley & Lardner LLP
                                            FOLEY & LARDNER LLP

Washington, D.C.
March 24, 2004