Exhibit 99.2



REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Board of Directors of Allstate Life Insurance Company

We have examined management's assertion that Allstate Life Insurance Company
(the "Company") has complied as of and for the year ended December 31, 2004 with
its established minimum servicing standards described in the accompanying
Management's Assertion Concerning Compliance dated March 7, 2005. Such assertion
was examined relating to those trusts included in the attached Appendix A.
Management is responsible for the Company's compliance with those minimum
servicing standards. Our responsibility is to express an opinion on management's
assertion about the Company's compliance based on our examination.

Our examination was conducted in accordance with attestation standards
established by the American Institute of Certified Public Accountants as adopted
by the Public Company Accounting Oversight Board and, accordingly, included
examining, on a test basis, evidence about the Company's compliance with its
minimum servicing standards and performing such other procedures as we
considered necessary under the circumstances. We believe that our examination
provides a reasonable basis for our opinion. Our examination does not provide a
legal determination on the Company's compliance with its minimum servicing
standards.

In our opinion, management's assertion that the Company complied with the
aforementioned minimum servicing standards as of and for the year ended December
31, 2004, is fairly stated, in all material respects based on the criteria set
forth in Appendix B.

/s/Deloitte & Touche LLP


Chicago, Illinois
March 16, 2005



<PAGE>
                                   Appendix A

Allstate Life Global Funding

Allstate Life Global Funding Trust 2004-1

Allstate Life Global Funding Trust 2004-2

Allstate Life Global Funding Trust 2004-3

Allstate Life Global Funding Trust 2004-4

Allstate Life Global Funding Trust 2004-5

Allstate Life Global Funding Trust 2004-6



<PAGE>


MANAGEMENT'S ASSERTION CONCERNING COMPLIANCE


March 7, 2005


As of and for the year ended December 31, 2004, Allstate Life Insurance Company
(the "Company") has complied, in all material respects, with the Company's
established minimum servicing standards for the payment of amounts due on the
secured notes noted below as set forth in Appendix B.

Allstate Life Global Funding

Allstate Life Global Funding Trust 2004-1

Allstate Life Global Funding Trust 2004-2

Allstate Life Global Funding Trust 2004-3

Allstate Life Global Funding Trust 2004-4

Allstate Life Global Funding Trust 2004-5

Allstate Life Global Funding Trust 2004-6






By: /s/ Casey J. Sylla
Casey J. Sylla
Chairman of the Board of Directors and President


By: /s/ John C. Lounds
John C. Lounds
Vice President


By: /s/ Sarah R. Donahue
Sarah R. Donahue
Assistant Vice President




<PAGE>



                                   Appendix B


     ALLSTATE LIFE INSURANCE COMPANY'S MINIMUM SERVICING STANDARDS





1.   Obtain from the  Indenture  Trustee a copy of the  History of  Transactions
     List which details:

     (a)  the payments  received  from  Allstate  Life of the amounts due on the
          funding agreements securing the Notes; and

     (b)  the transfers by the  Indenture  Trustee to Cede & Co., the nominee of
          the Depository Trust Company, of amounts due on the Notes.

2.   Confirm that payments of amounts due on the funding agreements are recorded
     on the History of Transactions List on the applicable due dates.

3.   Confirm  that the amounts  due on the Notes are  recorded on the History of
     Transactions List on the applicable due dates.