Exhibit 99  EXPERTS

The consolidated financial statements 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.