Exhibit 24(b)


                                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.

February 4, 2003


/s/ DANNY L. HALE
- - -----------------------------
      Danny L. Hale
      Director





                                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 Michael J. Velotta,  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.

February 4, 2003


/s/ CASEY J. SYLLA
- - -----------------------------
      Casey J. Sylla
      Director, Chairman of the Board and President



                               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 Michael J. Velotta 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 said attorney-in-fact and
agent, or his substitute or substitutes, may lawfully do or cause to be done by
virtue hereof.

September 23, 2002

/s/ THOMAS J. WILSON, II
- - - ------------------------------
   Thomas J. Wilson, II
   Chairman of the Board, President
   and Director





                                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 Thomas J. Wilson, II, 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 said attorney-in-fact and
agent, or his substitute or substitutes, may lawfully do or cause to be done by
virtue hereof.

September 23, 2002

/s/ MICHAEL J. VELOTTA
- - - ------------------------------
   Michael J. Velotta
   Senior Vice President, Secretary,
   General Counsel and Director





                                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 Thomas J. Wilson, II, 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.

September 23, 2002

/s/ DAVID A. BIRD
- - - ------------------------------
      David A. Bird
      Director






                                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 Thomas J. Wilson, II, 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.

September 23, 2002

/s/ EDWARD M. LIDDY
- - - ------------------------------
      Edward M. Liddy
      Director





                                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 Thomas J. Wilson, II, 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.

September 23, 2002

/s/ JOHN C. LOUNDS
- - - ------------------------------
      John C. Lounds
      Senior Vice President and Director





                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                         ALLSTATE LIFE INSURANCE COMPANY
                                  (REGISTRANT)


Know all men by these presents that the undersigned officer of Allstate Life
Insurance Company constitutes and appoints Thomas J. Wilson, II, 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.

September 23, 2002

/s/ SAMUEL H. PILCH
- - - ------------------------------
   Samuel H. Pilch
   Group Vice President
   and Controller





                                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 Thomas J. Wilson, II, 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.

September 23, 2002

/s/ ERIC A. SIMONSON
- - - ------------------------------
     Eric A. Simonson
     Senior Vice President, Chief Investment Officer
     and Director





                                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 Thomas J. Wilson, II, 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.

September 23, 2002

/s/ KEVIN R. SLAWIN
- - - ------------------------------
      Kevin R. Slawin
      Senior Vice President and Director