Exhibit No. 23

INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Post-Effective Amendment
No. 2 to Registration Statement No. 333-102325 of Allstate Life Insurance
Company on Form S-3 of our report dated February 4, 2004 (which report expresses
an unqualified opinion and includes an explanatory paragraph relating to changes
in the methods of accounting for embedded derivatives in modified coinsurance
agreements and variable interest entities in 2003), appearing in the Annual
Report on Form 10-K of Allstate Life Insurance Company for the year ended
December 31, 2003, and to the reference to us under the heading "Experts" in the
Prospectus, which is part of this Registration Statement.

/s/ Deloitte & Touche LLP

Chicago, Illinois
April 9, 2004