Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the incorporation by reference in this Registration Statement on
Form S-3 of our report dated March 17, 2009 (which report expresses an
unqualified opinion with respect to the financial statements 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), relating to the financial
statements and financial statement schedules of Allstate Life Insurance Company
of New York appearing in the Annual Report on Form 10-K of Allstate Life
Insurance Company of New York for the year ended December 31, 2008, to its
incorporation by reference in the Prospectus, which is included in this
Registration Statement, and to the reference to us under the heading "Experts"
in Exhibit 99 of Part II of this Registration Statement.


/s/ Deloitte & Touche, LLP
Chicago, Illinois
March 20, 2009