INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 2 to Registration Statement No. 333-58512 of Allstate Life Insurance Company
of New York on Form S-3 of our report dated February 5, 2003, appearing in the
Annual Report on Form 10-K of Allstate Life Insurance Company of New York for
the year ended December 31, 2002, 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 10, 2003