<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