POWER OF ATTORNEY



       WITH RESPECT TO THE ALLSTATE LIFE INSURANCE COMPANY OF
                    NEW YORK AND THE FORM 10-K




Know all men by these presents that Gerard F. McDermott whose signature  appears
below,  constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and
each of them, his attorneys-in-fact,  with power of substitution, and him in any
and all capacities, to sign any reports and amendments thereto for the Form 10-K
for  Allstate  Life  Insurance  Company  of New York and to file the same,  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
each of said  attorneys-in-fact,  or his  substitute or  substitutes,  may do or
cause to be done by virtue hereof.

March 27, 1998
-------------------------------
Date


/s/ GERARD F. McDERMOTT
-------------------------------
Gerard F. McDermott
Director


<PAGE>

                          POWER OF ATTORNEY


         WITH RESPECT TO THE ALLSTATE LIFE INSURANCE COMPANY OF
                       NEW YORK AND THE FORM 10-K




Know all men by these  presents that Marla G. Friedman whose  signature  appears
below,  constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and
each of them, her attorneys-in-fact,  with power of substitution, and her in any
and all capacities, to sign any reports and amendments thereto for the Form 10-K
for  Allstate  Life  Insurance  Company  of New York and to file the same,  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
each of said  attorneys-in-fact,  or his  substitute or  substitutes,  may do or
cause to be done by virtue hereof.

March 26, 1998
-------------------------------
Date


/s/ MARLA G. FRIEDMAN
-------------------------------
Marla G. Friedman
Vice President and Director


<PAGE>

                            POWER OF ATTORNEY


             WITH RESPECT TO THE ALLSTATE LIFE INSURANCE COMPANY OF
                         NEW YORK AND THE FORM 10-K




Know all men by these presents that Patricia A. Wilson whose  signature  appears
below,  constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and
each of them, her attorneys-in-fact,  with power of substitution, and her in any
and all capacities, to sign any reports and amendments thereto for the Form 10-K
for  Allstate  Life  Insurance  Company  of New York and to file the same,  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
each of said  attorneys-in-fact,  or his  substitute or  substitutes,  may do or
cause to be done by virtue hereof.

March 31, 1998
-------------------------------
Date


/s/ PATRICIA A. WILSON
-------------------------------
Patricia A. Wilson
Assistant Vice President and Director


<PAGE>

                            POWER OF ATTORNEY


           WITH RESPECT TO THE ALLSTATE LIFE INSURANCE COMPANY OF
                         NEW YORK AND THE FORM 10-K




Know all men by these  presents  that Vincent A. Fusco whose  signature  appears
below,  constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and
each of them, his attorneys-in-fact,  with power of substitution, and him in any
and all capacities, to sign any reports and amendments thereto for the Form 10-K
for  Allstate  Life  Insurance  Company  of New York and to file the same,  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
each of said  attorneys-in-fact,  or his  substitute or  substitutes,  may do or
cause to be done by virtue hereof.

March 26, 1998
-------------------------------
Date


/s/ VINCENT A. FUSCO
-------------------------------
Vincent A. Fusco
Chief Operations Officer and Director



<PAGE>

                            POWER OF ATTORNEY


            WITH RESPECT TO THE ALLSTATE LIFE INSURANCE COMPANY OF
                         NEW YORK AND THE FORM 10-K




Know all men by these  presents  that Timothy H. Plohg whose  signature  appears
below,  constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and
each of them, his attorneys-in-fact,  with power of substitution, and him in any
and all capacities, to sign any reports and amendments thereto for the Form 10-K
for  Allstate  Life  Insurance  Company  of New York and to file the same,  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
each of said  attorneys-in-fact,  or his  substitute or  substitutes,  may do or
cause to be done by virtue hereof.

March 30, 1998
-------------------------------
Date


/s/ TIMOTHY H. PLOHG
-------------------------------
Timothy H. Plohg
Vice President and Director



<PAGE>

                              POWER OF ATTORNEY


              WITH RESPECT TO THE ALLSTATE LIFE INSURANCE COMPANY OF
                          NEW YORK AND THE FORM 10-K




Know all men by these  presents  that Kevin R. Slawin  whose  signature  appears
below,  constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and
each of them, his attorneys-in-fact,  with power of substitution, and him in any
and all capacities, to sign any reports and amendments thereto for the Form 10-K
for  Allstate  Life  Insurance  Company  of New York and to file the same,  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
each of said  attorneys-in-fact,  or his  substitute or  substitutes,  may do or
cause to be done by virtue hereof.

March 26, 1998
-------------------------------
Date


/s/ KEVIN R. SLAWIN
-------------------------------
Kevin R. Slawin
Vice President and Director

<PAGE>

                               POWER OF ATTORNEY

                WITH RESPECT TO THE ALLSTATE LIFE INSURANCE COMPANY
                          OF NEW YORK AND THE FORM 10-K


Know all men by these presents that Keith A. Hauschildt whose signature  appears
below,  constitutes and appoints Louis G. Lower, II, and Michael J. Velotta, and
each of them, his attorneys-in-fact,  with power of substitution, and him in any
and all capacities, to sign any reports and amendments thereto for the Form 10-K
for  Allstate  Life  Insurance  Company  of New York and to file the same,  with
exhibits  thereto  and  other  documents  in  connection  therewith,   with  the
Securities  and Exchange  Commission,  hereby  ratifying and confirming all that
each of said  attorneys-in-fact,  or his  substitute or  substitutes,  may do or
cause to be done by virtue hereof.

March 25, 1998
-------------------------------
Date


/s/ KEITH A. HAUSCHILDT
-------------------------------
Keith A. Hauschildt
Assistant Vice President and Controller