INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in Registration Statements No.
333-95703, No.333-61846, and No. 333-58512 of Allstate Life Insurance Company of
New York on Form S-3 of our report dated February 20, 2002, appearing in this
Annual Report on Form 10-K of Allstate Life Insurance Company of New York for
the year ended December 31, 2001.


/s/ Deloitte & Touche LLP

Chicago, Illinois
March 28, 2002