Exhibit 23


            Consent of Independent Registered Public Accounting Firm


We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 5 to  Registration  Statement No.  333-58512 on Form S-3 of our report dated
March 10, 2006,  (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 separate accounts in 2004) relating
to the financial  statements and financial  statement schedules of Allstate Life
Insurance  Company of New York  appearing  in the Annual  Report on Form 10-K of
Allstate  Life  Insurance  Company of New York for the year ended  December  31,
2005, and to the reference to us under the heading "Experts" in Exhibit 99(b) of
Part II of this Registration Statement.


/s/ Deloitte & Touche LLP
Chicago, Illinois
April 3, 2006