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Exhibit 23

INDEPENDENT AUDITORS' CONSENT

     We consent to the incorporation by reference in the following registration statements of our reports dated February 23, 2001, appearing in or incorporated by reference in this Annual Report on Form 10-K of The Allstate Corporation for the year ended December 31, 2000.

Registration Statements

Forms S-3 Registration Nos.	Forms S-8 Registration Nos.
333-34583	33-77928
333-61817	33-93758
333-95821	33-93760
333-39640	33-93762
	33-99132
	33-99136
	33-99138
	333-04919
	333-16129
	333-23309
	333-40283
	333-40285
	333-40289
	333-30776
	333-49022

/s/ DELOITTE & TOUCHE LLP
Deloitte & Touche LLP

Chicago, Illinois
February 23, 2001

E-36

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INDEPENDENT AUDITORS' CONSENT