POWER OF ATTORNEY

                         ALLSTATE LIFE INSURANCE COMPANY
                                       OF
                                    NEW YORK

                                  (REGISTRANT)

        Know all men by these presents that the undersigned director of Allstate
Life Insurance Company of New York constitutes and appoints Casey J. Sylla, and
Michael J. Velotta, and each of them (with full power to each of them to act
alone) as his true and lawful attorney-in-fact and agent, with full power of
substitution, for his in any and all capacities, to sign any registration
statements of Allstate Life Insurance Company of New York and any amendments
thereto, and to file the same, with exhibits and other documents in connection
therewith, with the Securities and Exchange Commission or any other regulatory
authority as may be necessary or desirable, hereby ratifying and confirming all
that each of said attorney-in-fact and agent, or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.

January 15, 2003

/s/ PHYLLIS HILL SLATER
-----------------------------------
      Phyllis Hill Slater
      Director






                                POWER OF ATTORNEY

                         ALLSTATE LIFE INSURANCE COMPANY
                                       OF
                                    NEW YORK

                                  (REGISTRANT)

        Know all men by these presents that the undersigned director of Allstate
Life Insurance Company of New York constitutes and appoints Michael J. Velotta,
as his true and lawful attorney-in-fact and agent, with full power of
substitution, for his in any and all capacities, to sign any registration
statements of Allstate Life Insurance Company of New York and any amendments
thereto, and to file the same, with exhibits and other documents in connection
therewith, with the Securities and Exchange Commission or any other regulatory
authority as may be necessary or desirable, hereby ratifying and confirming all
that each of said attorney-in-fact and agent, or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.

February 26, 2003

 /s/ CASEY J. SYLLA
----------------------------------
Casey J. Sylla
Director, Chairman of the Board and President