<ARTICLE> 7 <LEGEND> THIS SCHEUDLE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM STATEMENTS OF FINANCIAL POSITION AT MARCH 31, 1999; STATEMENTS OF OPERATIONS THREE MONTHS ENDED MARCH 31, 1999; AND STATEMENTS OF CASH FLOWS THREE MONTHS ENDED MARCH 31, 1999. </LEGEND> <CIK> 0000839759 <NAME> ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> 3-MOS <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> MAR-31-1999 <EXCHANGE-RATE> 1 <DEBT-HELD-FOR-SALE> 1,950,660 <DEBT-CARRYING-VALUE> 0 <DEBT-MARKET-VALUE> 0 <EQUITIES> 0 <MORTGAGE> 160,902 <REAL-ESTATE> 0 <TOTAL-INVEST> 2,153,988 <CASH> 586 <RECOVER-REINSURE> 1,996 <DEFERRED-ACQUISITION> 90,796 <TOTAL-ASSETS> 2,651,730 <POLICY-LOSSES> 0 <UNEARNED-PREMIUMS> 0 <POLICY-OTHER> 1,183,074 <POLICY-HOLDER-FUNDS> 730,224 <NOTES-PAYABLE> 0 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 2,000 <OTHER-SE> 307,795 <TOTAL-LIABILITY-AND-EQUITY> 2,651,730 <PREMIUMS> 31,251 <INVESTMENT-INCOME> 35,560 <INVESTMENT-GAINS> 353 <OTHER-INCOME> 0 <BENEFITS> 48,480 <UNDERWRITING-AMORTIZATION> 2,179 <UNDERWRITING-OTHER> 6,141 <INCOME-PRETAX> 10,364 <INCOME-TAX> 3,676 <INCOME-CONTINUING> 6,685 <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 6,685 <EPS-PRIMARY> 0 <EPS-DILUTED> 0 <RESERVE-OPEN> 0 <PROVISION-CURRENT> 0 <PROVISION-PRIOR> 0 <PAYMENTS-CURRENT> 0 <PAYMENTS-PRIOR> 0 <RESERVE-CLOSE> 0 <CUMULATIVE-DEFICIENCY> 0