Exhibit 99(b)

EXPERTS

The financial statements and the related financial statement schedules
incorporated in the Prospectuses by reference from Allstate Life Insurance
Company of New York's Annual Report on Form 10-K for the year ended December 31,
2003 and from the Statements of Additional Information (which are part of
Registration Statements No. 033-65381 and No. 333-94785) have been audited by
Deloitte & Touche LLP, independent auditors, as stated in their report, which is
incorporated in the Prospectuses by reference, and have been so incorporated in
reliance upon the report of such firm given upon their authority as experts in
accounting and auditing.

The financial  statements of the  sub-accounts  comprising  Allstate Life of New
York  Separate  Account A as of December 31, 2003 and for each of the periods in
the two year period then ended  incorporated  in the  Prospectuses  by reference
from the Statements of Additional  Information  (which are part of  Registration
Statements  No.  033-65381  and No.  333-94785)  have been audited by Deloitte &
Touche  LLP,  independent   auditors,   as  stated  in  their  report  which  is
incorporated in the Prospectuses by reference,  and have been so incorporated in
reliance  upon the report of such firm given upon their  authority as experts in
accounting and auditing.