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 W. Wilson,  whose signature appears
below,  constitutes and appoints  Thomas J. Wilson,  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 24, 2000


/s/ PARTRICIA W. WILSON
----------------------------
Patricia W. Wilson
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  Thomas J. Wilson,  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 24, 2000


/s/ KEVIN R. SLAWIN
----------------------------
Kevin R. Slawin
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 Sally A. Slacke,  whose  signature  appears
below,  constitutes and appoints  Thomas J. Wilson,  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 24, 2000


/s/ SALLY A. SLACKE
----------------------------
Sally A. Slacke
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 Leonard G. Sherman,  whose signature appears
below,  constitutes and appoints  Thomas J. Wilson,  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 24, 2000


/s/ LEONARD G. SHERMAN
----------------------------
Leonard G. Sherman
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 John R. Raben,  Jr., whose signature appears
below,  constitutes and appoints  Thomas J. Wilson,  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 24, 2000


/s/ JOHN R. RABEN, JR.
----------------------------
John R. Raben, Jr.
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 Kenneth R. O'Brien,  whose signature appears
below,  constitutes and appoints  Thomas J. Wilson,  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 24, 2000


/s/ KENNETH R. O'BRIEN
----------------------------
Kenneth R. O'Brien
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  Cleveland  Johnson,  Jr.,  whose  signature
appears below,  constitutes  and appoints  Thomas J. Wilson,  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 24, 2000


/s/ CLEVELAND JOHNSON, JR.
----------------------------
Cleveland Johnson, Jr.
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  Thomas J. Wilson,  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 24, 2000


/s/ VINCENT A. FUSCO
----------------------------
Vincent A. Fusco
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  Thomas J. Wilson,  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 24, 2000


/s/ MARLA G. FRIEDMAN
----------------------------
Marla G. Friedman
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 Marcia D. Alazraki,  whose signature appears
below,  constitutes and appoints  Thomas J. Wilson,  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 24, 2000


/s/ MARCIA D. ALAZRAKI
----------------------------
Marcia D. Alazraki
Director