<TABLE> <S> <C>


       
<CAPTION>

<ARTICLE>                                           7
<LEGEND> THIS SCHEUDLE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM
 STATEMENTS OF FINANCIAL POSITION AT JUNE 30, 1997; STATEMENTS OF OPERATIONS
 THREE MONTHS ENDED JUNE 3O, 1997 AND JUNE 30, 1996 AND SIX MONTHS ENDED
 JUNE 30, 1997 AND JUNE 30, 1996; AND STATEMENTS OF CASH FLOWS SIX MONTHS
 ENDED JUNE 30, 1997.
</LEGEND>
<CIK>                       0000839759
<NAME>                      ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
<MULTIPLIER>                1,000
<CURRENCY>                  U.S. DOLLARS

<S>                                           <C>
<PERIOD-TYPE>                                  6-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-START>                                 JAN-01-1997
<PERIOD-END>                                   JUN-30-1997
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           1,569,737
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     98,781
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 1,703,824
<CASH>                                         7,336
<RECOVER-REINSURE>                             2,012
<DEFERRED-ACQUISITION>                         65,796
<TOTAL-ASSETS>                                 2,097,651
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 951,055
<POLICY-HOLDER-FUNDS>                          591,422
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,000
<OTHER-SE>                                     239,425
<TOTAL-LIABILITY-AND-EQUITY>                   2,097,651
<PREMIUMS>                                     46,807
<INVESTMENT-INCOME>                            61,242
<INVESTMENT-GAINS>                             (75)
<OTHER-INCOME>                                 13,982
<BENEFITS>                                     89,865
<UNDERWRITING-AMORTIZATION>                    3,819
<UNDERWRITING-OTHER>                           10,256
<INCOME-PRETAX>                                18,016
<INCOME-TAX>                                   6,455
<INCOME-CONTINUING>                            11,561
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   11,561
<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>