Exhibit (23) (a)
INDEPENDENT AUDITOR'S CONSENT

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this  Registration  Statement of
Allstate  Life  Insurance  Company of New York on Form S-3 of our  report  dated
February 25, 2000,  appearing in the Annual Report on Form 10-K of Allstate Life
Insurance  Company of New York for the year ended  December 31, 1999, and to the
reference to us under the heading "Experts" in the Prospectus,  which is part of
this Registration Statement.

/s/Deloitte & Touche LLP
Chicago, Illinois
August 23, 2000





Exhibit (23)(b)
CONSENT OF ATTORNEYS

FREEDMAN, LEVY, KROLL & SIMONDS

                                   CONSENT OF
                         FREEDMAN, LEVY, KROLL & SIMONDS


         We hereby consent to the reference to our firm under the caption "Legal
Matters"  in the  prospectus  included  in the  initial  Form  S-3  Registration
Statement of Allstate Life  Insurance  Company of New York,  filed on August 25,
2000.

                       /s/ Freedman, Levy, Kroll & Simonds

                         FREEDMAN, LEVY, KROLL & SIMONDS

Washington, D.C.
August 25, 2000