<ARTICLE>                              7
<LEGEND>
THIS SCHEUDLE CONTAINS SUMMARY FINANCIAL  INFORMATION  EXTRACTED FROM STATEMENTS
OF FINANCIAL  POSITION AT SEPTEMBER 30, 2000;  STATEMENTS  OF  OPERATIONS  THREE
MONTHS ENDED  SEPTEMBER  30, 2000 AND  SEPTEMBER  30, 1999 AND NINE MONTHS ENDED
SEPTEMBER  30, 2000 AND SEPTEMBER  30, 1999;  AND  STATEMENTS OF CASH FLOWS NINE
MONTHS ENDED SEPTEMBER 30, 2000.

<CIK>                       0000839759
<NAME>                      ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
<MULTIPLIER>                1,000
<CURRENCY>                  U.S. DOLLARS



                                            

<PERIOD-TYPE>                                  9-MOS
<FISCAL-YEAR-END>                              DEC-31-2000
<PERIOD-START>                                 JAN-01-2000
<PERIOD-END>                                   SEP-30-2000
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           2,266,596
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     196,675
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 2,595,695
<CASH>                                         5,904
<RECOVER-REINSURE>                             1,199
<DEFERRED-ACQUISITION>                         127,183
<TOTAL-ASSETS>                                 3,320,748
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 1,211,789
<POLICY-HOLDER-FUNDS>                          1,060,777
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,500
<OTHER-SE>                                     338,491
<TOTAL-LIABILITY-AND-EQUITY>                   3,320,748
<PREMIUMS>                                     99,303
<INVESTMENT-INCOME>                            129,691
<INVESTMENT-GAINS>                             (2,524)
<OTHER-INCOME>                                 0
<BENEFITS>                                     162,521
<UNDERWRITING-AMORTIZATION>                    10,060
<UNDERWRITING-OTHER>                           17,223
<INCOME-PRETAX>                                36,666
<INCOME-TAX>                                   12,528
<INCOME-CONTINUING>                            24,138
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   24,138
<EPS-BASIC>                                    0
<EPS-DILUTED>                                  0
<RESERVE-OPEN>                                 0
<PROVISION-CURRENT>                            0
<PROVISION-PRIOR>                              0
<PAYMENTS-CURRENT>                             0
<PAYMENTS-PRIOR>                               0
<RESERVE-CLOSE>                                0
<CUMULATIVE-DEFICIENCY>                        0