Exhibit 21

SUBSIDIARIES OF THE ALLSTATE CORPORATION

COMPANY		JURISDICTION OF ORGANIZATION
The Allstate Corporation		Delaware
Allstate Bank		United States
Allstate Insurance Company		Illinois
Allstate International Insurance Holdings, Inc.		Delaware
Allstate Non-Insurance Holdings, Inc.		Delaware
American Heritage Life Investment Corporation		Delaware
Kennett Capital, Inc.		Delaware
Allstate Financing II		Delaware
Allstate Insurance Company
	(Subsidiary of The Allstate Corporation)
Allstate Fire and Casualty Insurance Company		Illinois
Allstate Financial, LCC		Delaware
Allstate Financial Corporation		Illinois
Allstate Financial Services, LLC		Delaware
Allstate Holdings, LLC		Delaware
Allstate Indemnity Company		Illinois
Allstate Insurance Company of Canada		Canada
Allstate Life Insurance Company		Illinois
Allstate North American Insurance Company		Illinois
Allstate Property and Casualty Insurance Company		Illinois
Allstate Real Estate Trust		Illinois
Allstate Texas Lloyd's, Inc.		Texas
New Jersey Holdings, LLC		Delaware
Northbrook Holdings, LLC		Nebraska
Ivantage Group, LLC		Delaware
Tech-Cor, LLC		Delaware
Allstate Holdings, LLC
	(Subsidiary of Allstate Insurance Company)
Allstate Floridian Insurance Company		Illinois
Allstate Floridian Indemnity Company		Illinois
Allstate Insurance Company of Canada
	(Subsidiary of Allstate Insurance Company)
Allstate Life Insurance Company of Canada		Canada
Pembridge Insurance Company		Canada

1

Allstate Life Insurance Company
	(Subsidiary of Allstate Insurance Company)
AFD, Inc.		Illinois
AFDW, Inc.		Oregon
ALFS, Inc.		Delaware
Allstate Assignment Company		Nebraska
Allstate Assurance Company		Illinois
Allstate Distributors, L.L.C.		Delaware
Allstate Financial Advisors, LLC		Delaware
Allstate Life Insurance Company of New York		New York
Allstate Settlement Corporation		Nebraska
Charter National Life Insurance Company		Illinois
Glenbrook Life and Annuity Company		Arizona
Intramerica Life Insurance Company		New York
LSA Asset Management, LLC		Delaware
Lincoln Benefit Life Company		Nebraska
Medinah Trust		Delaware
Surety Life Insurance Company		Nebraska
New Jersey Holdings, LLC
	(Subsidiary of Allstate Insurance Company)
Allstate New Jersey Insurance Company		Illinois
Allstate New Jersey Insurance Company
	(Subsidiary of New Jersey Holdings, LLC)
Encompass Insurance Company of New Jersey		Illinois
Ivantage Group, LLC
	(Subsidiary of Allstate Insurance Company)
Ivantage Select Agency, Inc.		Illinois
Northbrook Indemnity Company		Illinois
Northbrook Indemnity Company
	(Subsidiary of Ivantage Group, LLC)
Deerbrook Insurance Company		Illinois
Encompass Insurance Company		Illinois
Encompass Indemnity Company		Florida
Allstate International Insurance Holdings, Inc.
	(Subsidiary of The Allstate Corporation)
Allstate Reinsurance Ltd.		Bermuda
Pembridge America Inc.		Florida

2

Allstate Non-Insurance Holdings, Inc.
	(Subsidiary of The Allstate Corporation)
Allstate Investment Management Company		Delaware
Allstate Investments, LLC		Delaware
Allstate Motor Club, Inc.		Delaware
Allstate Motor Club of Canada Inc.		Canada
Northbrook Services, Inc.		Delaware
Northbrook Technology of Northern Ireland, Limited		Northern Ireland
Roadway Protection Auto Club, Inc.		Delaware
Sterling Collision Centers, Inc.		Delaware
Sterling Collision Centers
	(Subsidiary of Allstate Non-Insurance Holdings, Inc.)
Bob Thompson Enterprises, Inc.		Pennsylvania
Champions Pride Electronics and Trim, Inc., d/b/a Champion's Pride Collision		Texas
JSI Collision Centers, Inc., formerly Johnny's Service, Inc.		Ohio
Pacific Painters, Inc.		Texas
Westborn Collision, Inc.		Michigan
American Heritage Life Investment Corporation
	(Subsidiary of The Allstate Corporation)
American Heritage Life Insurance Company		Florida
American Heritage Service Company		Florida
Colonial Reinsurance, Ltd.		British Virgin Islands
E.R.J Insurance Group, Inc.		Florida
American Heritage Life Insurance Company
	(Subsidiary of American Heritage Life Investment Corporation)
Fidelity International Company, Ltd.		Bahamas
First Colonial Insurance Company		Florida
Columbia Universal Life Insurance Company		Texas
Concord Heritage Life Insurance Company Inc.		New Hampshire
Keystone State Life Insurance Company		Pennsylvania
Fidelity International Company, Limited
	(Subsidiary of American Heritage Life Insurance Company)
Fidelity International Insurance Company, Limited		Bahamas
Keystone State Life Insurance Company
	(Subsidiary of American Heritage Life Insurance Company)
KSL Marketing Inc.		Pennsylvania

3

Deerbrook Insurance Company
	(Subsidiary of Northbrook Indemnity Company)
Deerbrook General Agency, Inc.		Texas
Allstate Investment Management Company
AIMCO CDO, Series 2000-A		Cayman Islands
AIMCO CLO, Series 2001-A		Cayman Islands
Other
Allstate County Mutual Insurance Company		Texas
	A mutual company owned by policy holders. Officers and employees of Allstate Insurance Company serve as directors and officers of Allstate County Mutual Insurance Company.
Allstate Texas Lloyd's		Texas
	An insurance syndicate organized under the laws of Texas. Allstate Texas Lloyd's, Inc. (a direct wholly-owned subsidiary of Allstate Insurance Company) is the attorney-in-fact for this syndicate.

4