Exhibit (23)(b) Freedman, Levy, Kroll & Simonds CONSENT OF FREEDMAN, LEVY, KROLL & SIMONDS We hereby consent to the reference to our firm under the caption "Legal Matters" in the prospectus, dated May 1, 1999, incorporated by reference in the Form S-3 Registration Statement of Allstate Life Insurance Company of New York to which this consent relates. /s/FREEDMAN, LEVY, KROLL & SIMONDS Washington, D.C. August 26, 1999