Exhibit (23)

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 2 to Registration
Statement No. 333-158183 on Form S-1 of our report dated March 12, 2010 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 recognition and
presentation for other-than-temporary impairments of debt securities in 2009),
appearing in the Prospectus, which is part of this Registration Statement, and
to the reference to us under the heading "Experts" in such Other Information.

/S/ DELOITTE & TOUCHE LLP

Chicago, Illinois
April 7, 2010