POWER OF ATTORNEY


	KNOW BY ALL THESE PRESENTS, that the undersigned hereby
constitutes and appoints each of Emma Kalaidjian, Joseph Kane,
Katherine Smith and Janet Zukowski, signing singly, the undersigned's true
and lawful attorney-in-fact to:

(1)	execute for and on behalf of the undersigned, in the undersigned's
	capacity as an officer and/or director of The Allstate Corporation
	(the "Company"), Forms 3, 4, and 5 in accordance with Section
	16(a) of the Securities Exchange Act of 1934 and the rules
	thereunder;

(2)	do and perform any and all acts for and on behalf of the
	undersigned which may be necessary or desirable to complete
	and execute any such Form 3, 4, or 5 and timely file such form
	with the United States Securities and Exchange Commission
	and any stock exchange or similar authority; and

(3)	take any other action of any type whatsoever in connection with
	the foregoing which, in the opinion of such attorney-in-fact, may
	be of benefit to, in the best interest of, or legally required by, the
	undersigned, it being understood that the documents executed
	by such attorney-in-fact on behalf of the undersigned pursuant
	to this Power of Attorney shall be in such form and shall contain
	such terms and conditions as such attorney-in-fact may approve
	in such attorney-in-fact's discretion.

	The undersigned hereby grants to each such attorney-in-fact
full power and authority to do and perform any and every act and thing
whatsoever requisite, necessary, or proper to be done in the exercise of
any of the rights and powers herein granted, as fully to all intents and
purposes as the undersigned might or could do if personally present,
with full power of substitution or revocation, hereby ratifying and confirming
all that such attorney-in-fact, or such attorney-in-fact's substitute or
substitutes, shall lawfully do or cause to be done by virtue of this power
of attorney and the rights and powers herein granted.  The undersigned
acknowledges that the foregoing attorneys-in-fact, in serving in such
capacity at the request of the undersigned, are not assuming, nor is
the Company assuming, any of the undersigned's responsibilities to
comply with Section 16 of the Securities Exchange Act of 1934.















	This Power of Attorney shall remain in full force and effect
until the undersigned is no longer required to file Forms 3, 4, and 5 with
respect to the undersigned's holdings of and transactions in securities
issued by the Company, unless earlier revoked by the undersigned in
a signed writing delivered to the foregoing attorneys-in-fact.

	IN WITNESS WHEREOF, the undersigned has caused
the Power of Attorney to be executed as of this _24th day of
 _July____, 1998.





			____________/S/_____________________



			_H. John Riley, Jr._____________________
			Print Name