Exhibit 99(b)

EXPERTS

The financial statements and the related financial statement schedules as of
December 31, 2008 and 2007, and for each of the three years in the period ended
December 31, 2008, incorporated by reference in this Prospectus of Allstate Life
Insurance Company of New York have been audited by Deloitte & Touche LLP, an
independent registered public accounting firm, as stated in their report dated
March 17, 2009 (which report expresses an unqualified opinion with respect to
the financial statements and includes an explanatory paragraph relating to a
change in method of accounting for uncertainty in income taxes and accounting
for deferred acquisition costs associated with internal replacements in 2007),
which is incorporated by reference herein. Such financial statements and
financial statement schedules have been so incorporated in reliance upon the
report of such firm given upon their authority as experts in accounting and
auditing.