Exhibit 24 (c)

                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


Know all men by these  presents that the  undersigned  director of Allstate Life
Insurance  Company  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
him in any and all capacities,  to sign any registration  statements of Allstate
Life Insurance  Company 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






                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


Know all men by these  presents that the  undersigned  director of Allstate Life
Insurance  Company  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
him in any and all capacities,  to sign any registration  statements of Allstate
Life Insurance  Company 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/ DOUGLAS B. WELCH
- ----------------------
Douglas B. Welch
Director and Senior Vice President