Exhibit (24)(c)


                                POWER OF ATTORNEY

                                 WITH RESPECT TO
                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK

Know all men by these presents that Louis G. Lower, II, whose signature  appears
below,  constitutes  and appoints  Michael J.  Velotta and Brenda D. Sneed,  his
attorneys-in-fact, with power of substitution, and in any and all capacities, to
sign any  registration  statements  and  amendments  thereto for  Allstate  Life
Insurance  Company of New York and related  Contracts and to file the same, with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
said attorney-in-fact,  or his or her substitute or substitutes, may do or cause
to be done by virtue hereof.


                                            April 26, 1999              
                                            --------------
                                            Date

                                            /s/LOUIS G. LOWER, II  
                                            ---------------------
                                            Louis G. Lower, II
                                            Chairman of the Board and Director





                                                                 Exhibit (24)(c)


                                POWER OF ATTORNEY

                                 WITH RESPECT TO
                         ALLSTATE LIFE INSURANCE COMPANY


Know all men by these  presents  that  Thomas J.  Wilson,  II,  whose  signature
appears  below,  constitutes  and  appoints  Louis G.  Lower,  II and Michael J.
Velotta, his attorneys-in-fact,  with power of substitution, and each of them in
any and all  capacities,  to sign any  registration  statements  and  amendments
thereto for Allstate Life  Insurance  Company and related  Contracts and to file
the same,  with exhibits  thereto and other  documents in connection  therewith,
with the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorney-in-fact, or his substitute or substitutes, may do or cause to
be done by virtue hereof.


                                            April 26, 1999
                                            --------------
                                            Date


                                            /s/Thomas J. Wilson      
                                            -------------------
                                            Thomas J. Wilson
                                            President and Director






                                                                 Exhibit (24)(c)

                                POWER OF ATTORNEY

                                 WITH RESPECT TO
                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK


Know all men by these presents that Marcia D. Alazraki,  whose signature appears
below,  constitutes and appoints Louis G. Lower, II and Michael J. Velotta,  her
attorneys-in-fact,  with power of substitution,  and each of them in any and all
capacities,  to sign any  registration  statements  and  amendments  thereto for
Allstate Life  Insurance  Company of New York and related  Contracts and to file
the same,  with exhibits  thereto and other  documents in connection  therewith,
with the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorney-in-fact, or his substitute or substitutes, may do or cause to
be done by virtue hereof.


                                             April 26, 1999            
                                             --------------
                                             Date


                                            /s/Marcia D. Alazraki
                                            ---------------------
                                            Marcia D. Alazraki
                                            Director





                                                                 Exhibit (24)(c)


                                POWER OF ATTORNEY

                                 WITH RESPECT TO
                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK


Know all men by these presents that  Cleveland  Johnson,  Jr.,  whose  signature
appears  below,  constitutes  and  appoints  Louis G.  Lower,  II and Michael J.
Velotta, his attorneys-in-fact,  with power of substitution, and each of them in
any and all  capacities,  to sign any  registration  statements  and  amendments
thereto for Allstate Life  Insurance  Company of New York and related  Contracts
and to file the same,  with exhibits  thereto and other  documents in connection
therewith,  with the Securities and Exchange  Commission,  hereby  ratifying and
confirming all that said attorney-in-fact, or his substitute or substitutes, may
do or cause to be done by virtue hereof.


                                             April 26, 1999
                                             --------------
                                             Date


                                            /s/Cleveland Johnson, Jr.
                                            -------------------------
                                            Cleveland Johnson, Jr.
                                            Director




                                                                 Exhibit (24)(c)

                                POWER OF ATTORNEY

                                 WITH RESPECT TO
                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK


     Know all men by these  presents that John R. Raben,  Jr.,  whose  signature
appears  below,  constitutes  and  appoints  Louis G.  Lower,  II and Michael J.
Velotta, his attorneys-in-fact,  with power of substitution, and each of them in
any and all  capacities,  to sign any  registration  statements  and  amendments
thereto for Allstate Life  Insurance  Company of New York and related  Contracts
and to file the same,  with exhibits  thereto and other  documents in connection
therewith,  with the Securities and Exchange  Commission,  hereby  ratifying and
confirming all that said attorney-in-fact, or his substitute or substitutes, may
do or cause to be done by virtue hereof.


                                             April 26, 1999
                                             --------------
                                             Date


                                            /s/John R. Raben, Jr.
                                            ---------------------
                                            John R. Raben, Jr.
                                            Director




                                                                 Exhibit (24)(c)


                                POWER OF ATTORNEY

                                 WITH RESPECT TO
                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK


Know all men by these presents that Sally Slacke, whose signature appears below,
constitutes  and  appoints  Louis G.  Lower,  II and  Michael  J.  Velotta,  her
attorneys-in-fact,  with power of substitution,  and each of them in any and all
capacities,  to sign any  registration  statements  and  amendments  thereto for
Allstate Life  Insurance  Company of New York and related  Contracts and to file
the same,  with exhibits  thereto and other  documents in connection  therewith,
with the Securities and Exchange Commission, hereby ratifying and confirming all
that said attorney-in-fact, or his substitute or substitutes, may do or cause to
be done by virtue hereof.


                                             April 26, 1999
                                             --------------
                                             Date


                                            /s/Sally A. Slacke
                                            ------------------
                                            Sally A. Slacke
                                            Director