<TABLE> <S> <C>

       
<CAPTION>

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

<S>                                           <C>
<PERIOD-TYPE>                                  9-MOS
<FISCAL-YEAR-END>                              DEC-31-1997
<PERIOD-START>                                 JAN-01-1997
<PERIOD-END>                                   SEP-30-1997
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           1,658,316
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     101,343
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 1,797,535
<CASH>                                         15,985
<RECOVER-REINSURE>                             2,132
<DEFERRED-ACQUISITION>                         68,546
<TOTAL-ASSETS>                                 2,216,515
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 1,018,752
<POLICY-HOLDER-FUNDS>                          593,829
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,000
<OTHER-SE>                                     261,223
<TOTAL-LIABILITY-AND-EQUITY>                   2,216,515
<PREMIUMS>                                     67,882
<INVESTMENT-INCOME>                            92,871
<INVESTMENT-GAINS>                             742
<OTHER-INCOME>                                 21,128
<BENEFITS>                                     132,946
<UNDERWRITING-AMORTIZATION>                    4,565
<UNDERWRITING-OTHER>                           15,493
<INCOME-PRETAX>                                29,619
<INCOME-TAX>                                   10,662
<INCOME-CONTINUING>                            18,957
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   18,957
<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>