<ARTICLE>                                           7
<LEGEND> THIS SCHEUDLE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
 STATEMENTS OF FINANCIAL POSITION AT MARCH 31, 1997; STATEMENTS OF OPERATIONS
 THREE MONTHS ENDED MARCH 31, 1997; AND STATEMENTS OF CASH FLOWS THREE MONTHS
 ENDED MARCH 31, 1997.
</LEGEND>
<CIK>                       0000839759
<NAME>                      ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
<MULTIPLIER>                1,000
<CURRENCY>                  U.S. DOLLARS
       
                                           
<PERIOD-TYPE>                                  3-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-START>                                 JAN-01-1997
<PERIOD-END>                                   MAR-31-1997
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           1,473,056
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     88,997
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 1,597,065
<CASH>                                         2,832
<RECOVER-REINSURE>                             2,099
<DEFERRED-ACQUISITION>                         64,311
<TOTAL-ASSETS>                                 1,957,201
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 882,117
<POLICY-HOLDER-FUNDS>                          579,653
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2000
<OTHER-SE>                                     220,693
<TOTAL-LIABILITY-AND-EQUITY>                   1,957,201
<PREMIUMS>                                     20,661
<INVESTMENT-INCOME>                            30,200
<INVESTMENT-GAINS>                             (49)
<OTHER-INCOME>                                 6,868
<BENEFITS>                                     41,966
<UNDERWRITING-AMORTIZATION>                    1,970
<UNDERWRITING-OTHER>                           4,826
<INCOME-PRETAX>                                8,918
<INCOME-TAX>                                   3,209
<INCOME-CONTINUING>                            5,709
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   5,709
<EPS-PRIMARY>                                  0
<EPS-DILUTED>                                  0
<RESERVE-OPEN>                                 0
<PROVISION-CURRENT>                            0
<PROVISION-PRIOR>                              0
<PAYMENTS-CURRENT>                             0
<PAYMENTS-PRIOR>                               0
<RESERVE-CLOSE>                                0
<CUMULATIVE-DEFICIENCY>                        0