Exhibit (23) (a)

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this  Registration  Statement of
Allstate  Life  Insurance  Company of New York on Form S-3 of our  report  dated
February 19, 1999,  appearing in the Annual Report on Form 10-K of Allstate Life
Insurance  Company of New York for the year ended  December  31,  1998 which was
incorporated by reference in Registration  Statement No.  033-65355 on Form S-3,
which is  incorporated  by reference in this  Registration  Statement and to the
reference to us under the heading  "Experts" in the Prospectus also contained in
Registration Statement No. 033-65355.

Chicago, Illinois
January 28, 2000



Exhibit (23)(b)

Freedman, Levy, Kroll & Simonds

                                       CONSENT OF
                             FREEDMAN, LEVY, KROLL & SIMONDS

     We hereby  consent to the  reference  to our firm under the caption  "Legal
Matters"  in  the  prospectuses  incorporated  by  reference  in  the  Form  S-3
Registration  Statement of Allstate Life Insurance  Company of New York to which
this consent relates.

                                            /s/FREEDMAN, LEVY, KROLL & SIMONDS

Washington, D.C.
January 27, 2000