<ARTICLE> 7
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE STMTS OF
FINANCIAL POSITION, STMTS OF CASH FLOWS, STMTS OF INCOME; NOTES THERETO; AND
MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINACIAL RESULTS FOR THE PERIODS ENDED
JUNE 30, 1995, JUNE 30, 1994 OR DECEMBER 31, 1994.
</LEGEND>
<CIK> 0000839759
<NAME> ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
<PERIOD-TYPE> 6-MOS YEAR
<FISCAL-YEAR-END> DEC-31-1995 DEC-31-1994
<PERIOD-START> JAN-01-1995 JAN-01-1994
<PERIOD-END> JUN-30-1995 DEC-31-1994
<EXCHANGE-RATE> 1 1
<DEBT-HELD-FOR-SALE> 539,632 457,018
<DEBT-CARRYING-VALUE> 0 0
<DEBT-MARKET-VALUE> 699,121 583,000
<EQUITIES> 0 0
<MORTGAGE> 83,606 86,435
<REAL-ESTATE> 1,160 0
<TOTAL-INVEST> 1,292,826 1,172,524
<CASH> 1,704 1,763
<RECOVER-REINSURE> 9,698 10,635
<DEFERRED-ACQUISITION> 52,448 50,699
<TOTAL-ASSETS> 1,577,384 1,449,993
<POLICY-LOSSES> 0 0
<UNEARNED-PREMIUMS> 0 0
<POLICY-OTHER> 0 0
<POLICY-HOLDER-FUNDS> 480,116 483,812
<NOTES-PAYABLE> 0 0
<COMMON> 2,000 2,000
<PREFERRED-MANDATORY> 0 0
<PREFERRED> 0 0
<OTHER-SE> 0 0
<TOTAL-LIABILITY-AND-EQUITY> 1,577,384 1,449,993
<PREMIUMS> 0 0
<INVESTMENT-INCOME> 50,682 0
<INVESTMENT-GAINS> (2,133) 0
<OTHER-INCOME> 0 0
<BENEFITS> 109,771 0
<UNDERWRITING-AMORTIZATION> 0 0
<UNDERWRITING-OTHER> 0 0
<INCOME-PRETAX> 13,046 0
<INCOME-TAX> 4,351 0
<INCOME-CONTINUING> 0 0
<DISCONTINUED> 0 0
<EXTRAORDINARY> 0 0
<CHANGES> 0 0
<NET-INCOME> 8,695 0
<EPS-PRIMARY> 0 0
<EPS-DILUTED> 0 0
<RESERVE-OPEN> 0 0
<PROVISION-CURRENT> 0 0
<PROVISION-PRIOR> 0 0
<PAYMENTS-CURRENT> 0 0
<PAYMENTS-PRIOR> 0 0
<RESERVE-CLOSE> 0 0
<CUMULATIVE-DEFICIENCY> 0 0