Exhibit (24)

                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ MARCIA D. ALAZRAKI
                                        ----------------------------------------
                                        Marcia D. Alazraki
                                        Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ MICHAEL B. BOYLE
                                        ----------------------------------------
                                        Michael B. Boyle
                                        Director and Vice President




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints John C. Pintozzi and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ FREDERICK F. CRIPE
                                        ----------------------------------------
                                        Frederick F. Cripe
                                        Director, Chairman, President and Chief
                                        Executive Officer




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ ROBERT J. HOLDEN
                                        ----------------------------------------
                                        Robert J. Holden
                                        Director, Vice President and Chief
                                        Operations Officer




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ CLEVELAND JOHNSON, JR.
                                        ----------------------------------------
                                        Cleveland Johnson, Jr.
                                        Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and John C. Pintozzi and each of
them (with full power to each of them to act alone) as his true and lawful
attorney-in-fact and agent, in any and all capacities, to sign this Form S-3
registration statement of Allstate Life Insurance Company of New York, as
registrant, and any amendments thereto, and to file the same, with exhibits and
other documents in connection therewith, with the Securities and Exchange
Commission or any other regulatory authority as may be necessary or desirable. I
hereby ratify and confirm each and every act that said attorney-in-fact and
agent may lawfully do or cause to be done by virtue hereof. My subsequent
disability or incapacity shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ SUSAN L. LEES
                                        ----------------------------------------
                                        Susan L. Lees
                                        Director, Vice President, General
                                        Counsel and Secretary




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ JOHN CARL LOUNDS
                                        ----------------------------------------
                                        John Carl Lounds
                                        Director and Vice President




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ KENNETH ROBERT O'BRIEN
                                        ----------------------------------------
                                        Kenneth Robert O'Brien
                                        Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ JOHN C. PINTOZZI
                                        ----------------------------------------
                                        John C. Pintozzi
                                        Director, Vice President and Chief
                                        Financial Officer




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ JOHN RICHARD RABEN, JR.
                                        ----------------------------------------
                                        John Richard Raben, Jr.
                                        Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ PHYLLIS HILL SLATER
                                        ----------------------------------------
                                        Phyllis Hill Slater
                                        Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ JOHN ERIC SMITH
                                        ----------------------------------------
                                        John Eric Smith
                                        Director and Vice President




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned director of Allstate Life Insurance Company of New York
constitutes and appoints Frederick F. Cripe and Susan L. Lees and each of them
(with full power to each of them to act alone) as his true and lawful attorney-
in-fact and agent, in any and all capacities, to sign this Form S-3 registration
statement of Allstate Life Insurance Company of New York, as registrant, and
any amendments thereto, and to file the same, with exhibits and other documents
in connection therewith, with the Securities and Exchange Commission or any
other regulatory authority as may be necessary or desirable. I hereby ratify and
confirm each and every act that said attorney-in-fact and agent may lawfully do
or cause to be done by virtue hereof. My subsequent disability or incapacity
shall not affect this Power of Attorney.

                                        March 20, 2009


                                        /s/ SAMUEL HENRY PILCH
                                        ----------------------------------------
                                        Samuel Henry Pilch
                                        Group Vice President and Controller