Exhibit 23(a)

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Pre-Effective Amendment No.
1 to Registration Statement No. 333-58512 of Allstate Life Insurance Company of
New York on Form S-3 of our report dated February 20, 2002, appearing in the
Annual Report on Form 10-K of Allstate Life Insurance Company of New York for
the year ended December 31, 2001, and to the reference to us under the heading
"Experts" in the Prospectuses, which are part of this Registration Statement.


/s/ Deloitte & Touche LLP
Chicago, Illinois
April 12, 2002




Exhibit 23(b)


                                   CONSENT OF
                                 FOLEY & LARDNER





We hereby consent to the reference to our firm under the caption "Legal Matters"
in the prospectuses contained in Post-Effective  Amendment No. 1 to the Form S-3
Registration  Statement of Allstate Life Insurance Company of New York (File No.
333-58512).





                                                             /s/ Foley & Lardner
                                                              FOLEY & LARDNER


Washington, D.C.
April 16, 2002