POWER OF ATTORNEY


         With Respect to the Allstate Life Insurance Company of New York



         Know all men by these presents that Margaret G. Dyer,  whose  signature
appears below, constitutes and appoints Thomas J. Wilson and Michael J. Velotta,
her attorneys-in-fact,  with power of substitution,  and each of them 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 each of said attorneys-in-fact, or her substitute or substitutes, may do or
cause to be done by virtue hereof.

                                             Date:  April 5, 2001


                                             /s/ MARGARET G. DYER
                                             --------------------------
                                             Margaret G. Dyer
                                             Director








                                POWER OF ATTORNEY


         With Respect to the Allstate Life Insurance Company of New York



         Know all men by these  presents  that John C. Lounds,  whose  signature
appears below, constitutes and appoints Thomas J. Wilson and Michael J. Velotta,
his attorneys-in-fact,  with power of substitution,  and each of them 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 each of said attorneys-in-fact, or his substitute or substitutes, may do or
cause to be done by virtue hereof.

                                             Date:  April 5, 2001


                                             /s/ JOHN C. LOUNDS
                                             --------------------------
                                             John C. Lounds
                                             Director









                                POWER OF ATTORNEY


         With Respect to the Allstate Life Insurance Company of New York



         Know all men by these presents that J. Kevin McCarthy,  whose signature
appears below, constitutes and appoints Thomas J. Wilson and Michael J. Velotta,
his attorneys-in-fact,  with power of substitution,  and each of them 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 each of said attorneys-in-fact, or his substitute or substitutes, may do or
cause to be done by virtue hereof.

                                             Date:  April 5, 2001


                                             /s/ J. KEVIN MCCARTHY
                                             --------------------------
                                             J. Kevin McCarthy
                                             Director








                                POWER OF ATTORNEY


         With Respect to the Allstate Life Insurance Company of New York



         Know all men by these presents that Kenneth R. O'Brien, whose signature
appears below, constitutes and appoints Thomas J. Wilson and Michael J. Velotta,
his attorneys-in-fact,  with power of substitution,  and each of them 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 each of said attorneys-in-fact, or his substitute or substitutes, may do or
cause to be done by virtue hereof.

                                             Date:  April 5, 2001


                                             /s/ KENNETH R. O'BRIEN
                                             --------------------------
                                             Kenneth R. O'Brien
                                             Director









                                POWER OF ATTORNEY


         With Respect to the Allstate Life Insurance Company of New York



         Know all men by these presents that Steven C. Verney,  whose  signature
appears below, constitutes and appoints Thomas J. Wilson and Michael J. Velotta,
his attorneys-in-fact,  with power of substitution,  and each of them 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 each of said attorneys-in-fact, or his substitute or substitutes, may do or
cause to be done by virtue hereof.

                                             Date:  April 5, 2001


                                             /s/ STEVEN C. VERNEY
                                             --------------------------
                                             Steven C. Verney
                                             Director and Vice President





                                POWER OF ATTORNEY


         With Respect to the Allstate Life Insurance Company of New York



         Know all men by these presents that Marla G. Friedman, whose signature
appears below, constitutes and appoints Thomas J. Wilson and Michael J. Velotta,
her attorneys-in-fact,  with power of substitution,  and each of them 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 each of said attorneys-in-fact, or her substitute or substitutes, may do or
cause to be done by virtue hereof.

                                             Date:  April 5, 2001


                                             /s/ MARLA G. FRIEDMAN
                                             --------------------------
                                             Marla G. Friedman
                                             Director