Exhibit 23
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We consent to the incorporation by reference in the following registration statements of our report dated March 11, 2011, relating to the consolidated financial statements and financial statement schedules of Allstate Life Insurance Company (which report expresses an unqualified opinion and includes an explanatory paragraph relating to a change in Allstate Life Insurance Company’s recognition and presentation for other-than-temporary impairments of debt securities in 2009), appearing in this Annual Report on Form 10-K of Allstate Life Insurance Company for the year ended December 31, 2010.
Form S-3 Registration Statement Nos. |
| Form N-4 Registration Statement Nos. |
333-150286 |
| 333-102934 |
333-150577 |
| 333-114560 |
333-150583 |
| 333-114561 |
333-156064 |
| 333-114562 |
333-157311 |
| 333-121687 |
333-157314 |
| 333-121691 |
333-157318 |
| 333-121692 |
333-157319 |
| 333-121693 |
333-157320 |
| 333-121695 |
333-157331 |
| 333-121697 |
333-157332 |
|
|
333-157334 |
|
|
333-158182 |
|
|
333-159317 |
|
|
333-169382 |
|
|
/s/ Deloitte & Touche LLP
Chicago, Illinois
March 11, 2011