Exhibit 99

EXPERTS
The consolidated financial statements of Allstate Life Insurance Company as of
December 31, 2004 and 2003 and for each of the three years in the period ended
December 31, 2004 and the related consolidated financial statement schedules
incorporated in this prospectus by reference from the Allstate Life Insurance
Company Annual Report on Form 10-K for the year ended December 31, 2004 have
been audited by Deloitte & Touche LLP, an independent registered public
accounting firm, as stated in their report, which is incorporated by reference
herein (which report expresses an unqualified opinion and includes an
explanatory paragraph relating to a change in method of accounting for certain
nontraditional long-duration contracts and for separate accounts in 2004 and
changes in methods of accounting for embedded derivatives in modified
coinsurance agreements and variable interest entities in 2003), and have been so
incorporated in reliance upon the report of such firm given upon their authority
as experts in accounting and auditing.