<TABLE> <S> <C>




<ARTICLE> 7
<LEGEND> THIS SCHEDULE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM
STATEMENTS OF FINANCIAL POSITION AT DECEMBER 31, 1997;  STATEMENTS OF OPERATIONS
FOR THE YEAR ENDED DECEMBER 31, 1997; STATEMENTS OF SHAREHOLDER'S EQUITY FOR THE
YEAR ENDED  DECEMBER 31, 1997;  AND STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED
DECEMBER  31,  1997  AND IS  QUALIFIED  IN ITS  ENTIRETY  BY  REFERENCE  TO SUCH
FINANCIAL STATEMENTS.
</LEGEND>




<CIK>                           0000839759
<NAME>                          ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
<MULTIPLIER>                    1,000
<CURRENCY>                      U.S. DOLLARS

<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             JAN-01-1997
<PERIOD-END>                               DEC-31-1997
<EXCHANGE-RATE>                                      1
<DEBT-HELD-FOR-SALE>                         1,756,257
<DEBT-CARRYING-VALUE>                                0
<DEBT-MARKET-VALUE>                                  0
<EQUITIES>                                           0
<MORTGAGE>                                     114,627
<REAL-ESTATE>                                        0
<TOTAL-INVEST>                               1,907,997
<CASH>                                             393
<RECOVER-REINSURE>                               1,726
<DEFERRED-ACQUISITION>                          71,946
<TOTAL-ASSETS>                               2,318,549
<POLICY-LOSSES>                                      0
<UNEARNED-PREMIUMS>                                  0
<POLICY-OTHER>                               1,084,409
<POLICY-HOLDER-FUNDS>                          607,474
<NOTES-PAYABLE>                                      0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         2,000
<OTHER-SE>                                     281,410
<TOTAL-LIABILITY-AND-EQUITY>                 2,318,549
<PREMIUMS>                                      90,366
<INVESTMENT-INCOME>                            124,887
<INVESTMENT-GAINS>                                 701
<OTHER-INCOME>                                  28,597
<BENEFITS>                                     179,872
<UNDERWRITING-AMORTIZATION>                      5,023
<UNDERWRITING-OTHER>                            23,644
<INCOME-PRETAX>                                 36,012
<INCOME-TAX>                                    13,296
<INCOME-CONTINUING>                             22,716
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    22,716
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<RESERVE-OPEN>                                       0
<PROVISION-CURRENT>                                  0
<PROVISION-PRIOR>                                    0
<PAYMENTS-CURRENT>                                   0
<PAYMENTS-PRIOR>                                     0
<RESERVE-CLOSE>                                      0
<CUMULATIVE-DEFICIENCY>                              0




</TABLE>