Exhibit (23) (a)

INDEPENDENT AUDITORS' CONSENT


We consent to the incorporation by reference in this  Registration  Statement of
Allstate  Life  Insurance  Company of New York on Form S-3 of our  report  dated
February 19, 1999,  appearing in the Annual Report on Form 10-K of Allstate Life
Insurance  Company of New York for the year ended  December  31,  1998 which was
incorporated by reference in Registration  Statement No.  033-65355 on Form S-3,
which is  incorporated  by reference in this  Registration  Statement and to the
reference to us under the heading  "Experts" in the Prospectus also contained in
Registration Statement No. 033-65355.



Chicago, Illinois
August 23, 1999