Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We consent to the incorporation by reference in the following registration statements of our reports dated February 25, 2009, relating to the financial statements and financial statement schedules of The Allstate Corporation and the effectiveness of The Allstate Corporation's internal control over financial reporting (which report expresses an unqualified opinion and includes an explanatory paragraph relating to a change in The Allstate Corporation's method of accounting for uncertainty in income taxes and accounting for deferred acquisition costs associated with internal replacements in 2007, and defined pension and other postretirement plans in 2006) appearing in this Annual Report on Form 10-K of The Allstate Corporation for the year ended December 31, 2008, and to the reference to us under the heading "Experts" in Prospectus, which is part of the registration statements.

Registration Statements

Forms S-3 Registration Nos.	Forms S-8 Registration Nos.
333-34583		33-77928
333-134230		33-93762
		33-99136
		333-04919
		333-16129
		333-40283
		333-60916
		333-105632
		333-120343
		333-120344
		333-134243
		333-134242
		333-144691
		333-144692
		333-144693

/s/ Deloitte & Touche LLP

Chicago, Illinois
February 25, 2009