Exhibit 99 (b)

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.