ALLSTATE LIFE INSURANCE CO OF NEW YORK
S-3, EX-5, 2000-08-28
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                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                          LAW AND REGULATION DEPARTMENT
                             3100 Sanders Road, J5B
                           Northbrook, Illinois 60062
                         Direct Dial Number 847-402-2400
                             Facsimile 847-402-4371

Michael J. Velotta
Vice President, Secretary
   and General Counsel

August 21, 2000


To:    ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
       FARMINGVILLE, NY 11738

FROM:  MICHAEL J. VELOTTA
       VICE PRESIDENT, SECRETARY AND GENERAL COUNSEL

RE:    FORM S-3 REGISTRATION STATEMENT
       UNDER THE SECURITIES ACT OF 1933

With reference to the Registration  Statement on Form S-3 filed by Allstate Life
Insurance  Company  of  New  York  (the  "Company"),  as  registrant,  with  the
Securities  and  Exchange  Commission  covering the  Deferred  Variable  Annuity
Contracts,  I have  examined such  documents  and such law as I have  considered
necessary  and  appropriate,  and on the  basis  of such  examination,  it is my
opinion that:

1. The Company is duly organized and existing under the laws of the State of New
York  and has  been  duly  authorized  to do  business  by the  Commissioner  of
Insurance of the State of New York.

2. The  securities  registered by the above  Registration  Statement when issued
will be valid, legal and binding obligations of the Company.

I hereby  consent  to the  filing of this  opinion  as an  exhibit  to the above
referenced  Registration  Statement  and to the use of my name under the caption
"Legal  Matters"  in the  prospectus  constituting  a part  of the  Registration
Statement.

Sincerely,



Michael J. Velotta
Vice President, Secretary and
  General Counsel


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