Exhibit (23) (a)
INDEPENDENT AUDITOR'S CONSENT
INDEPENDENT AUDITORS' CONSENT
We consent to the incorporation by reference in this Registration Statement of
Allstate Life Insurance Company of New York on Form S-3 of our report dated
February 25, 2000, appearing in the Annual Report on Form 10-K of Allstate Life
Insurance Company of New York for the year ended December 31, 1999, and to the
reference to us under the heading "Experts" in the Prospectus, which is part of
this Registration Statement.
/s/Deloitte & Touche LLP
Chicago, Illinois
August 23, 2000
Exhibit (23)(b)
CONSENT OF ATTORNEYS
FREEDMAN, LEVY, KROLL & SIMONDS
CONSENT OF
FREEDMAN, LEVY, KROLL & SIMONDS
We hereby consent to the reference to our firm under the caption "Legal
Matters" in the prospectus included in the initial Form S-3 Registration
Statement of Allstate Life Insurance Company of New York, filed on August 25,
2000.
/s/ Freedman, Levy, Kroll & Simonds
FREEDMAN, LEVY, KROLL & SIMONDS
Washington, D.C.
August 25, 2000
