Exhibit 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Form S-1 Post-Effective
Amendment No. 1 to Registration Statement No. 333-158183 of our report, dated
March 17, 2009, relating to the financial statements and financial statement
schedules of Allstate Life Insurance Company of New York (which report expresses
an unqualified opinion and includes an explanatory paragraph relating to a
change in the method of accounting for uncertainty in income taxes and
accounting for deferred acquisition costs associated with internal replacements
in 2007), appearing in the Annual Report on Form 10-K of Allstate Life Insurance
Company of New York for the year ended December 31, 2008, and to the reference
to us under the heading "Experts" in the Exhibit, which is part of this
Registration Statement.


/s/ Deloitte & Touche LLP

Chicago, Illinois
June 12, 2009