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