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                                                                      EXHIBIT 32

                                 CERTIFICATIONS
                 PURSUANT TO 18 UNITED STATES CODE SECTION 1350

     Each of the undersigned hereby certifies that to his knowledge the annual
report on Form 10-K for the fiscal year ended December 31, 2003 of Allstate Life
Insurance Company of New York filed with the Securities and Exchange Commission
fully complies with the requirements of Section 13(a) or 15(d) of the Securities
Exchange Act of 1934 and that the information contained in such report fairly
presents, in all material respects, the financial condition and results of
operations of Allstate Life Insurance Company of New York.


Date:  March 24, 2004

                                     /s/  Casey J. Sylla
                                     -------------------
                                     Casey J. Sylla
                                     Chairman of the Board and President


                                     /s/  Steven E. Shebik
                                     ---------------------
                                     Steven E. Shebik
                                     Vice President and Chief Financial Officer