Exhibit 23


            Consent of Independent Registered Public Accounting Firm


We consent to the  incorporation by reference in this  Post-Effective  Amendment
No. 3 to Registration  Statement No.  333-105331 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 for separate  accounts in 2004 and
changes in the  methods of  accounting  for  embedded  derivatives  in  modified
coinsurance  agreements and variable  interest entities in 2003) relating to the
financial   statements  and  financial  statement  schedules  of  Allstate  Life
Insurance  Company  appearing in the Annual Report on Form 10-K of Allstate Life
Insurance  Company for the year ended December 31, 2005, and to the reference to
us under the  heading  "Experts"  in Exhibit 99 of Part II of this  Registration
Statement.


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