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