<TABLE> <S> <C>

<ARTICLE> 7
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM THE ALLSTATE
LIFE OF NEW YORK STMTS OF FIN'L POSITION, PERIODS ENDED 9/30/95 & 12/31/94;
STMTS OF INCOME, PERIODS ENDED 9/30/95&94; STMTS OF CASH FLOWS, PERIODS ENDED
9/30/95&94; NOTES THERETO; AND MGMT'S DISC. AND ANAL. OF FIN'L CONDITION AND
RESULTS OF OP'S AND IS QUALIFIED IN ITS ENTIRETY BY REFER. TO SUCH FIN'L STMTS.
</LEGEND>
<MULTIPLIER> 1,000
<CURRENCY> U.S. DOLLARS
       
<S>                             <C>                     <C>
<PERIOD-TYPE>                   9-MOS                   YEAR
<FISCAL-YEAR-END>                          DEC-31-1994             DEC-31-1994
<PERIOD-END>                               SEP-30-1995             DEC-31-1994
<EXCHANGE-RATE>                                      1                       1
<DEBT-HELD-FOR-SALE>                         1,286,013                 457,018
<DEBT-CARRYING-VALUE>                                0                 601,359
<DEBT-MARKET-VALUE>                                  0                 583,000
<EQUITIES>                                           0                       0
<MORTGAGE>                                      83,372                  86,435
<REAL-ESTATE>                                       16                       0
<TOTAL-INVEST>                               1,419,329               1,172,524
<CASH>                                             519                   1,763
<RECOVER-REINSURE>                               9,524                  10,365
<DEFERRED-ACQUISITION>                          53,166                  50,699
<TOTAL-ASSETS>                               1,716,594               1,449,993
<POLICY-LOSSES>                                755,735                 626,316
<UNEARNED-PREMIUMS>                                  0                       0
<POLICY-OTHER>                                       0                       0
<POLICY-HOLDER-FUNDS>                          488,911                 483,812
<NOTES-PAYABLE>                                      0                       0
<COMMON>                                         2,000                   2,000
<PREFERRED-MANDATORY>                                0                       0
<PREFERRED>                                          0                       0
<OTHER-SE>                                     227,301                 147,241
<TOTAL-LIABILITY-AND-EQUITY>                 1,716,594               1,449,993
<PREMIUMS>                                     115,640                  88,560
<INVESTMENT-INCOME>                             77,304                  96,911
<INVESTMENT-GAINS>                             (1,809)                     778
<OTHER-INCOME>                                       0                       0
<BENEFITS>                                     152,832                 137,434
<UNDERWRITING-AMORTIZATION>                     18,276                  20,205
<UNDERWRITING-OTHER>                                 0                       0
<INCOME-PRETAX>                                 20,027                  27,400
<INCOME-TAX>                                     6,748                   9,179
<INCOME-CONTINUING>                             13,279                  18,221
<DISCONTINUED>                                       0                       0
<EXTRAORDINARY>                                      0                       0
<CHANGES>                                            0                       0
<NET-INCOME>                                    13,279                  18,221
<EPS-PRIMARY>                                   165.99                  227.76
<EPS-DILUTED>                                   165.99                  227.76
<RESERVE-OPEN>                                   3,527                   3,624
<PROVISION-CURRENT>                              7,790                  10,414
<PROVISION-PRIOR>                                    0                       0
<PAYMENTS-CURRENT>                               6,818                  10,511
<PAYMENTS-PRIOR>                                     0                       0
<RESERVE-CLOSE>                                  4,499                   3,527
<CUMULATIVE-DEFICIENCY>                              0                       0
        

</TABLE>