The Allstate Corporation (ALL) 10-K 2009 FY Annual report

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, 2010, 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 recognition and presentation for other-than-temporary impairments of debt securities in 2009), appearing in this Annual Report on Form 10-K of The Allstate Corporation for the year ended December 31, 2009, 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
333-159071	33-93762
	33-99136
	333-04919
	333-16129
	333-40283
	333-60916
	333-120343
	333-120344
	333-134242
	333-134243
	333-144691
	333-144692
	333-144693
	333-158581
	333-159343

/s/ Deloitte & Touche LLP

Chicago, Illinois
February 25, 2010