Exhibit (23) Consent of Independent Registered Public Accounting Firm

We consent to the incorporation by reference in this Post-Effective Amendment
No. 1 to Registration Statement No. 333-119706 of Allstate Life Insurance
Company on Form S-3 of our report dated February 24, 2005 (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 and 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, 2004, and to
the reference to us under the heading "Experts" in Exhibit 99 of Part II of this
Registration Statement.




/s/ Deloitte & Touche LLP

Chicago, Illinois

April 5, 2005