Exhibit 24 (c)

                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


Know all men by these presents that the undersigned director of Allstate Life
Insurance Company constitutes and appoints Casey J. Sylla, 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, with full power of substitution, for
him in any and all capacities, to sign any registration statements 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, hereby ratifying and confirming all that each of said
attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or
cause to be done by virtue hereof.



March 16, 2005

/s/ JOHN C. PINTOZZI
----------------------
John C. Pintozzi
Director, Senior Vice President and Chief Financial Officer



                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


Know all men by these presents that the undersigned director of Allstate Life
Insurance Company constitutes and appoints Casey J. Sylla, 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, with full power of substitution, for
him in any and all capacities, to sign any registration statements 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, hereby ratifying and confirming all that each of said
attorney-in-fact and agent, or his substitute or substitutes, may lawfully do or
cause to be done by virtue hereof.



March 16, 2005

/s/ DOUGLAS B. WELCH
----------------------
Douglas B. Welch
Director and Senior Vice President