Exhibit 99(b)

EXPERTS

The  financial   statements  and  the  related  financial  statement  schedules,
incorporated  in this  prospectus by reference  from the Allstate Life Insurance
Company of New York's Annual Report on Form 10-K for the year ended December 31,
2005,  have been  audited by Deloitte & Touche LLP,  an  independent  registered
public  accounting  firm, as stated in their report  (which report  expresses an
unqualified  opinion  on  the  financial   statements  and  financial  statement
schedules and includes an explanatory  paragraph  relating to a change in method
of accounting for certain  nontraditional  long-duration  contracts and separate
accounts in 2004), which is incorporated  herein by reference,  and have been so
incorporated in reliance upon the report of such firm given upon their authority
as experts in accounting and auditing.