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 Susan L. Lees and Matthew E. Winter and each of them
(with full power to each of them to act alone) as her true and lawful
attorney-in-fact and agent, in any and all capacities, to sign this Form S-1
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.

April 7, 2010


/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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/s/ ROBERT K. BECKER
- --------------------------------------
Robert K. Becker
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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/s/ MATTHEW S. EASLEY
- --------------------------------------
Matthew S. Easley
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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/s/ MARK A. GREEN
- --------------------------------------
Mark A. Green
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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/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 John C. Pintozzi and Matthew E. Winter and each of them
(with full power to each of them to act alone) as her true and lawful
attorney-in-fact and agent, in any and all capacities, to sign this Form S-1
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.

April 7, 2010


/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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/s/ KENNETH R. O'BRIEN
- --------------------------------------
Kenneth R. O'Brien
Director




                                POWER OF ATTORNEY

                                 WITH RESPECT TO

                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                  (REGISTRANT)

The undersigned officer of Allstate Life Insurance Company of New York
constitutes and appoints Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/s/ SAMUEL H. PILCH
- --------------------------------------
Samuel H. Pilch
Controller and Group 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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/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 Susan L. Lees and Matthew E. Winter 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-1
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.

April 7, 2010


/s/ JOHN R. RABEN, JR.
- --------------------------------------
John R. 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 Susan L. Lees and Matthew E. Winter and each of them
(with full power to each of them to act alone) as her true and lawful
attorney-in-fact and agent, in any and all capacities, to sign this Form S-1
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.

April 7, 2010


/s/ PHYLLIS H. SLATER
- --------------------------------------
Phyllis H. 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 Susan L. Lees 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-1
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.

April 7, 2010


/s/ MATTHEW E. WINTER
- --------------------------------------
Matthew E. Winter
Director, Chairman, President and
Chief Executive Officer