Exhibit 24(f)


                                POWER OF ATTORNEY

                         ALLSTATE LIFE INSURANCE COMPANY
                                       OF
                                    NEW YORK

Know all men by these  presents that the  undersigned  director of Allstate Life
Insurance  Company of New York  constitutes  and  appoints  Casey J. Sylla,  and
Michael  J.  Velotta,  and each of them  (with full power to each of them to act
alone) as his true and lawful  attorney-in-fact  and  agent,  with full power of
substitution,  for his in any  and all  capacities,  to  sign  any  registration
statements of Allstate  Life  Insurance  Company of New York and any  amendments
thereto,  and to file the same,  with exhibits and other documents in connection
therewith,  with the Securities and Exchange  Commission or any other regulatory
authority as may be necessary or desirable,  hereby ratifying and confirming all
that each of said  attorney-in-fact and agent, or his substitute or substitutes,
may lawfully do or cause to be done by virtue hereof.

March 16, 2005

/s/ JOHN C. PINTOZZI
- -----------------------------------
John C. Pintozzi
Director, Senior Vice President and Chief Financial Officer