<Page> 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 17, 2009 relating to the financial statements and financial statement schedules of Allstate Life Insurance Company of New York (which report expresses an unqualified opinion and includes an explanatory paragraph relating to a change in method of accounting for uncertainty in income taxes and accounting for deferred acquisition costs associated with internal replacements in 2007), appearing in this Annual Report on Form 10-K of Allstate Life Insurance Company of New York for the year ended December 31, 2008. <Table> <Caption> FORM S-3 REGISTRATION STATEMENT NOS. FORM N-4 REGISTRATION STATEMENT NOS. ---------------------------------------- ---------------------------------------- 333-58512 033-65381 333-95703 333-94785 333-100029 </Table> /s/ Deloitte & Touche LLP Chicago, Illinois March 17, 2009