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                                                                      EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in the following registration
statements of our report dated March 10, 2006 (which report expresses an
unqualified opinion and includes an explanatory paragraph relating to a change
in method of accounting for certain nontraditional long-duration contracts and
separate accounts in 2004), relating to the financial statements and financial
statement schedules of Allstate Life Insurance Company of New York, appearing in
this Annual Report on Form 10-K of Allstate Life Insurance Company of New York
for the year ended December 31, 2005.

   FORM S-3 REGISTRATION STATEMENT NOS.    FORM N-4 REGISTRATION STATEMENT NOS.
   ------------------------------------    ------------------------------------
               333-58512                                  033-65381
               333-100029                                 333-68344
                                                          333-81970
                                                          333-94785

/s/ Deloitte & Touche LLP

Chicago, Illinois
March 13, 2006