Exhibit 99 (b)

EXPERTS

The financial statements and the related financial statement schedules
incorporated in this Registration Statement by reference from the Allstate Life
Insurance Company of New York 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 have been so incorporated in reliance upon the report of
such firm given upon their authority as experts in accounting and auditing.