ALLSTATE LIFE OF NEW YORK VARIABLE ANNUITY ACCOUNT
24F-2NT, 1996-02-28
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        U.S. SECURITIES AND EXCHANGE COMMISSION
               WASHINGTON, D.C. 20549

                     FORM 24F-2

            ANNUAL NOTICE OF SECURITIES 
            SOLD PURSUANT TO RULE 24f-2


1.  NAME AND ADDRESS OF ISSUER:

     Allstate Life Insurance Company of New York
        Variable Annuity Account
     One Allstate Drive, P.O. Box 9095
     Farmington, NY 11738

2.  NAME OF EACH SERIES OR CLASS OF FUNDS FOR WHICH THIS NOTICE
IS FILED:

    Not Applicable.

3.  INVESTMENT COMPANY ACT FILE NUMBER: 811-5789
    SECURITIES ACT FILE NUMBER: 33-24228


4.  LAST DAY OF THE FISCAL YEAR FOR WHICH THIS NOTICE IS FILED:

    December 31, 1995

5.  CHECK BOX IF THIS NOTICE IS BEING FILED MORE THAN 180 DAYS
AFTER THE CLOSE OF THE ISSUER'S FISCAL YEAR FOR PURPOSES OF
REPORTING SECURITIES SOLD AFTER THE CLOSE OF THE FISCAL YEAR BUT
BEFORE TERMINATION OF THE ISSUER'S 24f-2 DECLARATION:
                                               N/A 

6.  DATE OF TERMINATION OF ISSUER'S DECLARATION UNDER RULE 24f-2(a)(1),
IF APPLICABLE:

    Not Applicable.

7.  NUMBER AND AMOUNT OF SECURITIES OF THE SAME CLASS OR SERIES
WHICH HAD BEEN REGISTERED UNDER THE SECURITIES ACT OF 1933 OTHER
THAN PURSUANT TO RULE 24f-2 IN A PRIOR FISCAL YEAR, BUT WHICH
REMAINED UNSOLD AT THE BEGINNING OF THE FISCAL YEAR:

    None.

8.  NUMBER AND AMOUNT OF SECURITIES REGISTERED DURING    THE
FISCAL YEAR OTHER THAN PURSUANT TO RULE 24f-2:

    None.


9.  NUMBER AND AGGREGATE SALE PRICE OF SECURITIES SOLD DURING THE
FISCAL YEAR: 

    Number of Securities: 94,614
    Dollar Amount: $204,600

10. NUMBER AND AGGREGATE SALE PRICE OF SECURITIES SOLD  DURING
THE FISCAL YEAR IN RELIANCE UPON REGISTRATION PURSUANT TO RULE
24f-2:

     Number of Securities: 94,614
     Dollar Amount: $204,600


11.  NUMBER AND AGGREGATE SALE PRICE OF SECURITIES ISSUED DURING
THE FISCAL YEAR IN CONNECTION WITH DIVIDEND REINVESTMENT PLANS,
IF APPLICABLE:

     None.


12.  CALCULATION OF REGISTRATION FEE:

(i) AGGREGATE SALE PRICE OF SECURITIES
SOLD DURING THE FISCAL YEAR IN RELIANCE 
ON RULE 24f-2:                            $204,600
 
(ii) AGGREGATE PRICE OF SHARES ISSUED
 IN CONNECTION WITH DIVIDEND
 REINVESTMENT PLANS:                       +     0          
(iii) AGGREGATE PRICE OF SHARES
 REDEEMED OR REPURCHASED DURING
 THE FISCAL YEAR:                        -1,393,826

(iv) AGGREGATE PRICE OF SHARES
 REDEEMED OR REPURCHASED AND
 PREVIOUSLY APPLIED AS A REDUCTION 
 TO FILING FEES PURSUANT TO RULE 24e-2:    +      0

(v) NET AGGREGATE PRICE OF SECURITIES
 SOLD AND ISSUED DURING THE FISCAL YEAR
 IN RELIANCE ON RULE 24f-2:               =(-1,189,226)

(vi) MULTIPLIER PRESCRIBED BY SECTION 6(b)
 OF THE SECURITIES ACT OF 1933 OR OTHER
APPLICABLE LAW OR REGULATION:              x 1/2900
(vii) FEE DUE [LINE (i) OR LINE (v)
 MULTIPLIED BY LINE (vi)]                  = 0


13.  CHECK BOX IF FEES ARE BEING REMITTED TO THE COMMISSION'S
LOCKBOX DEPOSITORY AS DESCRIBED IN SECTION 3a OF THE COMMISSION'S
RULES OF INFORMAL AND OTHER PROCEDURES (17 CFR 203.3a).           
     N/A 

DATE OF MAILING OR WIRE TRANSFER OF FILING FEES TO THE
COMMISSION'S LOCKBOX DEPOSITORY:



                  SIGNATURES

THIS REPORT HAS BEEN SIGNED BELOW BY THE FOLLOWING PERSONS ON
BEHALF OF THE ISSUER AND IN THE CAPACITIES AND ON THE DATES
INDICATED.

BY:  /s/Michael J. Velotta 

NAME:   MICHAEL J. VELOTTA

TITLE:  VICE PRESIDENT, SECRETARY AND GENERAL COUNSEL    
DATE:   FEBRUARY 26,1996     



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