<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