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Exhibit 25.4

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM T-1

STATEMENT OF ELIGIBILITY UNDER
THE TRUST INDENTURE ACT OF 1939 OF A
CORPORATION DESIGNATED TO ACT AS TRUSTEE
Check if an Application to Determine Eligibility of
a Trustee Pursuant to Section 305(b)(2)

U.S. BANK NATIONAL ASSOCIATION
(Exact name of Trustee as specified in its charter)

31-0841368 I.R.S. Employer Identification No.
800 Nicollet Mall Minneapolis, Minnesota (Address of principal executive offices)	55402 (Zip Code)
Gary Dougherty U.S. Bank National Association One Federal Street Boston, MA 02110 (617) 603-6574 (Name, address and telephone number of agent for service)

ALLSTATE FINANCING IV
(Issuer with respect to the Securities)

DELAWARE (State or other jurisdiction of incorporation or organization)	36-7244277 (I.R.S. Employer Identification No.)
C/O THE ALLSTATE CORPORATION 2775 Sanders Road, Northbrook, IL (Address of Principal Executive Offices)	60062 (Zip Code)

PREFERRED SECURITIES
(Title of the Indenture Securities)

FORM T-1

Item 1.    GENERAL INFORMATION. Furnish the following information as to the Trustee.

a)

Name and address of each examining or supervising authority to which it is subject.

Comptroller of the Currency
Washington, D.C.

b)

Whether it is authorized to exercise corporate trust powers.

Yes

Item 2.    AFFILIATIONS WITH OBLIGOR. If the obligor is an affiliate of the Trustee, describe each such affiliation.

None

Items 3-15 Items 3-15 are not applicable because to the best of the Trustee's knowledge, the obligor is not in default under any Indenture for which the Trustee acts as Trustee.

Item 16.    LIST OF EXHIBITS: List below all exhibits filed as a part of this statement of eligibility and qualification.

1.

A copy of the Articles of Association of the Trustee.*



2.

A copy of the certificate of authority of the Trustee to commence business.*



3.

A copy of the certificate of authority of the Trustee to exercise corporate trust powers.*



4.

A copy of the existing bylaws of the Trustee.*



5.

A copy of each Indenture referred to in Item 4. Not applicable.



6.

The consent of the Trustee required by Section 321(b) of the Trust Indenture Act of 1939, attached as Exhibit 6.



7.

Report of Condition of the Trustee as of December 31, 2005, published pursuant to law or the requirements of its supervising or examining authority, attached as Exhibit 7.

*

Incorporated by reference to Exhibit 25.1 to Amendment No. 2 to registration statement on S-4 Filed by Revlon Consumer Products Corp., Registration Number 333-128217.

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SIGNATURE

        Pursuant to the requirements of the Trust Indenture Act of 1939, as amended, the Trustee, U.S. BANK NATIONAL ASSOCIATION, a national banking association organized and existing under the laws of the United States of America, has duly caused this statement of eligibility to be signed on its behalf by the undersigned, thereunto duly authorized, all in the City of Boston, Commonwealth of Massachusetts on the 9th day of May, 2006.

		U.S. BANK NATIONAL ASSOCIATION
		By:	/s/  GARY DOUGHERTY Gary Dougherty Vice President
By:	/s/  JOHN A. BRENNAN John A. Brennan Trust Officer

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Exhibit 6

CONSENT

        In accordance with Section 321(b) of the Trust Indenture Act of 1939, the undersigned, U.S. BANK NATIONAL ASSOCIATION hereby consents that reports of examination of the undersigned by Federal, State, Territorial or District authorities may be furnished by such authorities to the Securities and Exchange Commission upon its request therefor.

Dated: May 10, 2006
		U.S. BANK NATIONAL ASSOCIATION
		By:	/s/  GARY DOUGHERTY Gary Dougherty Vice President
By:	/s/  JOHN A. BRENNAN John A. Brennan Trust Officer

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Exhibit 7

U.S. Bank National Association
Statement of Financial Condition
As of 12/31/2005

($000's)

			12/31/2005
Assets
	Cash and Due From Depository Institutions		$	8,000,884
	Securities			39,572,460
	Federal Funds			3,106,359
	Loans & Lease Financing Receivables			134,097,750
	Fixed Assets			1,759,753
	Intangible Assets			11,264,248
	Other Assets			11,065,956
	Total Assets		$	208,867,410
Liabilities
	Deposits		$	135,603,591
	Fed Funds			13,987,126
	Treasury Demand Notes			0
	Trading Liabilities			186,413
	Other Borrowed Money			24,865,833
	Acceptances			60,785
	Subordinated Notes and Debentures			6,606,929
	Other Liabilities			6,323,045
	Total Liabilities		$	187,633,722
Equity
	Minority Interest in Subsidiaries		$	1,025,113
	Common and Preferred Stock			18,200
	Surplus			11,804,040
	Undivided Profits			8,386,335
		Total Equity Capital	$	21,233,688
Total Liabilities and Equity Capital			$	208,867,410

To the best of the undersigned's determination, as of the date hereof, the above financial information is true and correct.

U.S. Bank National Association
By:	/s/  GARY DOUGHERTY Gary Dougherty, Vice President
Date: May 10, 2006

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Exhibit 25.4