Exhibit 23(a): Independent Auditors' Consent




INDEPENDENT AUDITORS' CONSENT

We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 1 to  Registration  Statement  No.  333-105331  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



Exhibit 23(b): Consent of Foley & Lardner, LLP

     We hereby  consent to the  reference  to our firm under the caption  "Legal
Matters" in the  prospectus  included in  Post-Effective  Amendment No. 1 to the
Form S-3  Registration  Statement of Allstate Life  Insurance  Company (File No.
333-105331).


/s/  Foley & Lardner LLP
FOLEY & LARDNER LLP


Washington, D.C.
March 24, 2004