As filed with the Securities and Exchange Commission on April 26, 2007
- -----------------------------------------------------------------------

                              FILE NO. 333-123847


                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                         POST-EFFECTIVE AMENDMENT NO. 4

                                       TO

                                    FORM S-3

            REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

                        ALLSTATE LIFE INSURANCE COMPANY
                           (Exact Name of Registrant)


                                   ILLINOIS
                          (State or Other Jurisdiction
                        of Incorporation or Organization)

                                   36-2554642
                     (I.R.S. Employer Identification Number)


                               3100 SANDERS ROAD
                           NORTHBROOK, ILLINOIS 60062
                                  847/402-5000

            (Address and Phone Number of Principal Executive Office)


                               MICHAEL J. VELOTTA
              SENIOR VICE PRESIDENT, SECRETARY AND GENERAL COUNSEL
                        ALLSTATE LIFE INSURANCE COMPANY
                          3100 SANDERS ROAD, SUITE J5B
                           NORTHBROOK, ILLINOIS 60062
                                  847/402-5000

       (Name, Complete Address and Telephone Number of Agent for Service)

                                   COPIES TO:

                              JOCELYN LIU, ESQUIRE
                         ALLSTATE LIFE INSURANCE COMPANY
                          3100 SANDERS ROAD, SUITE J5B
                              NORTHBROOK, IL 60062


Approximate  date of  commencement  of proposed sale to the public:  The annuity
contracts  and market  value  adjustment  interests  thereunder  covered by this
registration statement are to be issued promptly and from time to time after the
effective date of this registration statement.

If any of the  securities  being  registered on this Form are to be offered on a
delayed or continuous  basis  pursuant to Rule 415 under the  Securities  Act of
1933, other than securities offered only in connection with dividend or interest
reinvestment plans, check the following box: /X/




                                Explanatory Note

Registrant  is  filing  this  post-effective  amendment  ("Amendment")  to add a
corrected  Exhibit  24(b)  to the  registration  statement.  The  Exhibit  24(b)
replaces  the  Exhibit  24(b)filed  in  Post-Effective  Amendment  No.  3 to the
registration statement on April 18, 2007 ("Post-Effective Amendment No. 3"). The
prospectus  describing the Contract filed in  Post-Effective  Amendment No. 3 is
incorporated  herein by  reference.  The  Amendment  is not intended to amend or
delete any part of the  registration  statement,  except as  specifically  noted
herein.



                                       PART II
                   INFORMATION NOT REQUIRED IN THE PROSPECTUS

Part II is hereby  amended to replace the Exhibit 24(b) filed in  Post-Effective
Amendment No. 3 with the following:

ITEM 16.  EXHIBITS.

(24) (b) Powers of Attorney for Michael B. Boyle, James W. Hohmann, George E.
Ruebenson and Thomas J. Wilson, II filed herewith.



                                   SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, Registrant certifies
that it has reasonable grounds to believe that it meets all of the requirements
for filing on Form S-3 and has duly caused this registration statement to be
signed on its behalf by the undersigned, thereunto duly authorized in the
Township of Northfield, State of Illinois on the 25th day of April, 2006.

                         ALLSTATE LIFE INSURANCE COMPANY
                                (REGISTRANT) By:
                              /s/MICHAEL J. VELOTTA
                     ---------------------------------------
                               Michael J. Velotta
                        Senior Vice President, Secretary
                               and General Counsel


Pursuant to the requirements of the Securities Act of 1933, this registration
statement has been signed by the following persons in the capacities indicated
and on the 25th day of April, 2006.




/s/MICHAEL J. VELOTTA            Senior Vice President, Secretary,
- ---------------------            General Counsel and Director
Michael J. Velotta


*/DAVID A. BIRD                  Senior Vice President and Director
- ------------------
David A. Bird

*/MICHAEL B. BOYLE                Vice President and Director
- ------------------
Michael B. Boyle


*/DANNY L. HALE                  Director
- -------------------
Danny L. Hale

*/JAMES E. HOHMANN               Director, President and Chief Executive Officer
- ------------------              (Principal Executive Officer)
James E. Hohmann



*/JOHN C. LOUNDS                 Senior Vice President and Director
- -----------------
John C. Lounds


*/SAMUEL H. PILCH                Group Vice President and Controller
- -----------------                (Principal Accounting Officer)
Samuel H. Pilch


*/JOHN C. PINTOZZI               Senior Vice President, Chief Financial
- ------------------               Officer and Director
John C. Pintozzi                 (Principal Financial Officer)

*/GEORGE E. RUEBENSON            Director
- ------------------
GEORGE E. RUEBENSON



*/ERIC A. SIMONSON               Senior Vice President, Chief Investment
- ------------------               Officer and Director
Eric A. Simonson


*/KEVIN R. SLAWIN                Senior Vice President and Director
- ------------------
Kevin R. Slawin


*/DOUGLAS B. WELCH               Senior Vice President and Director
- ------------------
Douglas B. Welch


*/THOMAS J. WILSON, II           Director and Chairman of the Board
- ------------------
Thomas J. Wilson, II


*/ By Michael J.  Velotta,  pursuant to Powers of Attorney  previously  filed or
filed herewith.










                                  EXHIBIT LIST

The following exhibits are filed herewith:

Exhibit No.        Description

(24)(d)            Powers of Attorney for Michael B. Boyle, James E. Hohmann,
                   George E. Ruebenson and Thomas J. Wilson, II.