EX-23 12 a2183476zex-23.txt EXHIBIT 23 EXHIBIT 23 CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM We consent to the incorporation by reference in the following registration statements of our report dated March 13, 2008, relating to the financial statements and financial statement schedules of Allstate Life Insurance Company (which report expresses an unqualified opinion and includes an explanatory paragraph relating to a change in method of accounting for uncertainty in income taxes and accounting for deferred acquisition costs associated with internal replacements in 2007), appearing in this Annual Report on Form 10-K of Allstate Life Insurance Company for the year ended December 31, 2007.
FORM S-3 REGISTRATION STATEMENT NOS. FORM N-4 REGISTRATION STATEMENT NOS. ------------------------------------ ------------------------------------ 333-100068 333-102295 333-102319 333-102934 333-102325 333-114560 333-105331 333-114561 333-112249 333-114562 333-117685 333-121691 333-121739 333-121693 333-121741 333-141909 333-121742 333-121745 333-121811 333-121812 333-125937 333-129157 333-132994 333-137625 333-143541
/s/ Deloitte & Touche LLP Chicago, Illinois March 13, 2008