POWER OF ATTORNEY

        With Respect to the Allstate Life Insurance Company of New York
                       Registration Statement on Form S-3


     Know all men by these presents that Thomas J. Wilson,  II, whose  signature
appears below,  constitutes  and appoints  Michael J. Velotta,  his  attorney-in
fact, with power of substitution, and him in any and all capacities, to sign any
registration  statements  and  amendments  thereto for Allstate  Life  Insurance
Company of New York and related  Contracts  and to file the same,  with exhibits
thereto and other  documents in connection  therewith,  with the  Securities and
Exchange   Commission,   hereby   ratifying   and   confirming   all  that  said
attorney-in-fact,  or his substitute or substitutes,  may do or cause to be done
by virtue hereof.



                                   Date:  April 24, 2000




                                   /s/ THOMAS J. WILSON, II
                                   ------------------------
                                   Thomas J. Wilson, II
                                   President and Director