Exhibit 99

EXPERTS

The consolidated financial statements and the related consolidated financial
statement schedules incorporated in this Registration Statement by reference
from the Allstate Life Insurance Company Annual Report on Form 10-K for the year
ended December 31, 2006 have been audited by Deloitte & Touche LLP, an
independent registered public accounting firm, as stated in their report, which
is incorporated by reference herein (which report expresses an unqualified
opinion and includes an explanatory paragraph relating to a change in method of
accounting for certain nontraditional long-duration contracts and for separate
accounts in 2004), and have been so incorporated in reliance upon the report of
such firm given upon their authority as experts in accounting and auditing.

The financial statements of the sub-accounts comprising Allstate Financial
Advisors Separate Account I as of December 31, 2006 and for each of the periods
in the two year period then ended included in this Statement of Additional
Information have been audited by Deloitte & Touche LLP, an independent
registered public accounting firm, as stated in their report appearing herein,
and have been so included in reliance upon the report of such firm given upon
their authority as experts in accounting and auditing.