FORM 10-Q

                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION

                             Washington, D.C. 20549

The registrant meets the conditions set forth in General Instruction H(1)(a) and
(b) of Form 10-Q and is therefore  filing this Form with the reduced  disclosure
format.

          [x] QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

                 For the quarterly period ended: March 31, 2000

                                       OR

          [ ] TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


Commission file number: 33-47245
                        33-65355



                   ALLSTATE  LIFE  INSURANCE  COMPANY OF NEW YORK
             (Exact name of registrant as specified in its charter)


      NEW YORK                                        35-2608394
(State or other jurisdiction of                    (I.R.S. Employer
incorporation or organization)                      Identification No.)

                                One Allstate Drive
                             Farmingville, New York  11738
               (Address of principal executive offices)(Zip Code)

                                  800/256-9392
              (Registrant's telephone number, including area code)

                                 Not Applicable
              (Former name, former address and former fiscal year,
                          if changed since last report)

     Indicate  by check mark  whether the  registrant  (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days.

Yes../X/..      No


     Indicate  the  number of shares of each of the  issuer's  classes of common
stock,  as of March 31, 2000;  there were 100,000 shares of common capital stock
outstanding,  par value $25 per share all of which  shares are held by  Allstate
Life Insurance Company.

<PAGE>


                         PART I - FINANCIAL INFORMATION


Item  1.   FINANCIAL STATEMENTS

            Statements of Financial Position
            March 31, 2000 (Unaudited) and December 31, 1999................. 3

            Statements of Operations
            Three Months Ended March 31, 2000 and
            March 31, 1999 (Unaudited)....................................... 4

            Statements of Cash Flows
            Three Months Ended March 31, 2000 and
                  March 31, 1999 (Unaudited)................................. 5

            Notes to Financial Statements.................................... 6

Item  2.   Management's Discussion and Analysis of
           Financial Condition and Results of Operations .................... 9

Item  3.   Quantitative and Qualitative Disclosure about Market Risk*       N/A

Item  2.   MANAGEMENT'S DISCUSSION AND ANALYSIS OF
           FINANCIAL CONDITION AND RESULTS OF OPERATIONS.................... 10

Item  3.   QUANTITATIVE AND QUALITATIVE DISCLOSURE ABOUT
              MARKET RISK*..................................................N/A


                           PART II - OTHER INFORMATION


Item 1.   LEGAL PROCEEDINGS..................................................17

Item 2.   CHANGES IN SECURITIES AND USE OF PROCEEDS*........................N/A

Item 3.   DEFAULTS UPON SENIOR SECURITIES*..................................N/A

Item 4.   SUBMISSION OF MATTERS TO A VOTE OF SECURITY HOLDERS*..............N/A

Item 5.   OTHER INFORMATION..................................................17

Item 6.   EXHIBITS AND REPORTS ON FORM 8-K...................................17

SIGNATURE PAGE...............................................................18





*Omitted pursuant to General Instruction H(2) of Form 10-Q.

<PAGE>
<TABLE>
<CAPTION>
                               ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                     STATEMENTS OF FINANCIAL POSITION


                                                                       March 31,            December 31,
                                                                          2000                  1999
                                                                    -----------------     -----------------
                                                                    -----------------     -----------------
                                                                      (Unaudited)
($ in thousands, except par value data)
<S>                                                                  <C>                    <C>
Assets
Investments
   Fixed income securities, at fair value
      (amortized cost $1,999,892 and $1,858,216)                         $ 2,114,350           $ 1,912,545
   Mortgage loans                                                            195,917               166,997
   Policy loans                                                               31,355                31,109
   Short-term                                                                  4,326                46,037
                                                                         -----------          ------------
         Total investments                                                 2,345,948             2,156,688

Cash                                                                           1,681                 1,135
Deferred policy acquisition costs                                            118,332               106,932
Accrued investment income                                                     23,674                25,712
Reinsurance recoverables                                                       1,852                 1,949
Other assets                                                                  11,795                 7,803
Separate Accounts                                                            481,167               443,705
                                                                        ------------          ------------
         Total assets                                                   $  2,984,449          $  2,743,924
                                                                        ============          ============

Liabilities
Reserve for life-contingent contract benefits                           $  1,179,756          $  1,098,016
Contractholder funds                                                         949,715               839,157
Current income taxes payable                                                  11,362                10,132
Deferred income taxes                                                          9,485                 3,077
Other liabilities and accrued expenses                                        31,097                41,218
Payable to affiliates, net                                                     2,959                 4,731
Separate Accounts                                                            481,167               443,705
                                                                        ------------          ------------
         Total liabilities                                                 2,665,541             2,440,036
                                                                        ------------          ------------

Commitments and Contingent Liabilities (Note 3)

Shareholder's equity
Common stock, $25 par value, 100,000 shares
      authorized, issued and outstanding                                       2,500                 2,500
Additional capital paid-in                                                    45,787                45,787
Retained income                                                              231,722               225,367

Accumulated other comprehensive income:
    Unrealized net capital gains                                              38,899                30,234
                                                                        ------------          ------------
         Total accumulated other comprehensive income                         38,899                30,234
                                                                        ------------          ------------
         Total shareholder's equity                                          318,908               303,888
                                                                        ------------          ------------
         Total liabilities and shareholder's equity                     $  2,984,449          $  2,743,924
                                                                        ============          ============

See notes to financial statements.
</TABLE>

                                        3

<PAGE>
                             ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                      STATEMENTS OF OPERATIONS

<TABLE>
<CAPTION>


                                                                        Three Months Ended
                                                                             March 31,
                                                              ----------------------------------------
                                                              ----------------------------------------
($ in thousands)                                                    2000                  1999
                                                              ------------------    ------------------
                                                              ----------------------------------------
                                                                            (Unaudited)
<S>                                                              <C>                   <C>
Revenues
Premiums (net of reinsurance ceded
   of $1,370 and $1,164 )                                              $ 27,580              $ 22,044
Contract charges                                                         10,822                 9,207
Net investment income                                                    40,566                35,560
Realized capital gains and losses                                          (700)                  353
                                                                       --------              --------
                                                                         78,268                67,164
                                                                       --------              --------

Costs and expenses
Contract benefits (net of reinsurance recoveries
   of $373 and $569)                                                     59,520                48,480
Amortization of deferred policy acquisition costs                         2,533                 2,179
Operating costs and expenses                                              6,500                 6,141
                                                                       --------              --------
                                                                         68,553                56,800
                                                                       --------              --------

Income from operations
   before income tax expense                                              9,715                10,364
Income tax expense                                                        3,360                 3,679
                                                                       --------              --------

Net income                                                             $  6,355              $  6,685
                                                                       ========              ========


</TABLE>









See notes to financial statements.


                                        4





<PAGE>
                             ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                                      STATEMENTS OF CASH FLOWS


<TABLE>
<CAPTION>

                                                                        Three Months Ended
                                                                             March 31,
                                                              ----------------------------------------
                                                              ----------------------------------------
($ in thousands)                                                    2000                  1999
                                                              ------------------    ------------------
                                                              ----------------------------------------
                                                                            (Unaudited)
<S>                                                              <C>                   <C>
Cash flows from operating activities
Net income                                                            $   6,355            $    6,685
Adjustments to reconcile net income to net cash
    provided by operating activities
       Amortization and other non-cash items                             (9,940)               (9,127)
       Realized capital gains and losses                                    700                  (353)
       Interest credited to contractholder funds                          8,043                13,289
       Changes in:
           Life-contingent contract benefits and
               contractholder funds                                      25,538                11,935
           Deferred policy acquisition costs                            (11,400)               (2,770)
           Income taxes payable                                           2,972                 3,291
           Other operating assets and liabilities                       (15,209)                5,860
                                                                      ---------             ---------
               Net cash provided by operating activities                  7,059                28,810
                                                                      ---------             ---------

Cash flows from investing activities
Proceeds from sales of fixed income securities                           58,539                12,436
Investment collections
       Fixed income securities                                           11,999                14,263
       Mortgage loans                                                     1,233                 1,018
Investment purchases
       Fixed income securities                                         (203,844)             (117,658)
       Mortgage loans                                                   (30,482)              (16,870)
Change in short-term investments, net                                    44,369                54,740
Change in policy loans, net                                                (246)                 (365)
                                                                      ---------             ---------
               Net cash used in investing activities                   (118,432)              (52,436)
                                                                      ---------             ---------

Cash flows from financing activities
Contractholder fund deposits                                            135,784                35,571
Contractholder fund withdrawals                                         (23,865)              (14,476)
                                                                      ---------             ---------
               Net cash provided by financing activities                111,919                21,095
                                                                      ---------             ---------

Net increase (decrease) in cash                                             546                (2,531)
Cash at the beginning of period                                           1,135                 3,117
                                                                      ---------             ---------
Cash at end of period                                                 $   1,681             $     586
                                                                      =========             =========

See notes to financial statements.
</TABLE>

                                        5


<PAGE>



                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)



1.      Basis of Presentation

        The accompanying  financial  statements include the accounts of Allstate
        Life  Insurance  Company  of New York (the  "Company"),  a wholly  owned
        subsidiary of Allstate Life Insurance Company ("ALIC"),  which is wholly
        owned by Allstate  Insurance Company ("AIC"),  a wholly owned subsidiary
        of  The  Allstate  Corporation  (the  "Corporation").   These  financial
        statements  have been prepared in  conformity  with  generally  accepted
        accounting principles.

        The  financial  statements  and notes as of March  31,  2000 and for the
        three month  periods  ended March 31, 2000 and 1999 are  unaudited.  The
        interim financial statements reflect all adjustments (consisting only of
        normal  recurring  accruals)  which are, in the  opinion of  management,
        necessary for the fair presentation of the financial  position,  results
        of  operations  and cash flows for the interim  periods.  The  financial
        statements  and notes should be read in  conjunction  with the financial
        statements  and notes thereto  included in the Allstate  Life  Insurance
        Company of New York Annual Report on Form 10-K for 1999.  The results of
        operations for the interim  periods should not be considered  indicative
        of results to be expected for the full year.

        To  conform  with the 2000  presentation,  certain  amounts in the prior
        years' financial statements and notes have been reclassified.

2.      Comprehensive Income

        The components of other  comprehensive  income on a pretax and after-tax
        basis for the three months ended March 31, are as follows:
<TABLE>
<CAPTION>


   ($ in thousands)                                      2000                                    1999
                                         -------------------------------------------------------------------------------

                                                                     After-                                  After-
                                            Pretax        Tax          tax         Pretax         Tax          tax
<S>                                        <C>         <C>        <C>           <C>          <C>            <C>
   Unrealized capital gains and
       and losses:
   ---------------------------------------

   Unrealized holding gains
       (losses) arising during
       the period                        $   12,565  $    (4,397) $     8,168   $  (40,237)  $    14,083  $   (26,154)
   Less:  reclassification adjustments         (765)         268         (497)         354          (124)         230
                                         ----------  -----------  -----------   ----------   -----------  -----------
   Other comprehensive income
      (loss)                             $  13,330   $    (4,665)        8,665  $  (40,591)  $    14,207     (26,384)
                                         ==========  ===========                ==========   ===========

   Net income                                                            6,355                                  6,685
                                                                  ------------                            -----------

   Comprehensive income (loss)                                    $     15,020                            $   (19,699)
                                                                  ============                            ===========

</TABLE>

                                       6
<PAGE>


                   ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                          NOTES TO FINANCIAL STATEMENTS
                                   (Unaudited)



3.     Commitments and Contingent Liabilities

       Regulation and legal proceedings
       The  Company's  business is subject to the effects of a changing  social,
       economic and regulatory  environment.  Public and regulatory  initiatives
       have varied and have included employee benefit  regulations,  controls on
       medical care costs, removal of barriers preventing banks from engaging in
       the  securities  and insurance  business,  tax law changes  affecting the
       taxation  of  insurance  companies  and the tax  treatment  of  insurance
       products and its impact on the relative  desirability of various personal
       investment  vehicles.  The ultimate changes and eventual effects, if any,
       of these initiatives are uncertain.

       From time to time the  Company  is  involved  in pending  and  threatened
       litigation  in the  normal  course of its  business  in which  claims for
       monetary damages are asserted. In the opinion of management, the ultimate
       liability,  if any, arising from such pending or threatened litigation is
       not  expected  to have a material  effect on the  results of  operations,
       liquidity or financial position of the Company.

                                       7
<PAGE>



                   Allstate Life Insurance Company of New York
                      Management's Discussion and Analysis
                of Financial Condition and Results of Operations


     The following discussion highlights significant factors influencing results
of  operations  and changes in  financial  position of Allstate  Life  Insurance
Company of New York (the  "Company").  It should be read in conjunction with the
financial statements and related notes thereto found under items 7 and 8 of Part
II of the Allstate Life Insurance Company of New York Annual Report on Form 10-K
for the year ended December 31, 1999.

     The Company,  a wholly owned subsidiary of Allstate Life Insurance  Company
("ALIC"),  which is a wholly  owned  subsidiary  of Allstate  Insurance  Company
("AIC"),   a  wholly  owned   subsidiary  of  The  Allstate   Corporation   (the
"Corporation"),  markets a broad line of life insurance and savings  products in
the state of New York through a combination  of exclusive  agencies,  securities
firms, banks, specialized brokers and direct response marketing.  Life insurance
consists   of   traditional   products,   including   term   and   whole   life,
interest-sensitive life and immediate annuities with life contingencies. Savings
products  include  deferred  annuities  and  immediate  annuities  without  life
contingencies.  Deferred annuities include fixed rate, market value adjusted and
variable  annuities.  Group pension savings products include immediate annuities
also referred to as retirement annuities.

     The Company has identified itself as a single segment entity.
<TABLE>
<CAPTION>

Financial Highlights
($ in thousands)
                                                                              Three Months
                                                                             Ended March 31,
                                                               ------------------------------------------
                                                                       2000                   1999
                                                               -------------------    -------------------

<S>                                                            <C>                    <C>
Statutory premiums and deposits                                $       194,149        $        62,922
                                                               ===============        ===============

Investments                                                    $     2,345,948        $     2,153,988
Separate Account assets                                                481,167                374,545
                                                               ---------------        ---------------
Investments, including Separate Account assets                 $     2,827,115        $     2,528,533
                                                               ===============        ===============

GAAP Premiums                                                  $        27,580        $        22,044
Contract charges                                                        10,822                  9,207
Net investment income                                                   40,566                 35,560
Contract benefits                                                       59,520                 48,480
Operating costs and expenses                                             9,033                  8,320
                                                               ---------------        ---------------
Operating income before tax                                             10,415                 10,011
Income tax expense                                                       3,618                  3,556
                                                               ---------------        ---------------
Operating income (1)                                                     6,797                  6,455
Realized capital gains and losses, net of tax                             (442)                   230
                                                               ---------------        ---------------
Net income                                                     $         6,355        $         6,685
                                                               ===============        ===============
</TABLE>


(1)  The supplemental  operating  information  presented above allows for a more
     complete  analysis of results of  operations.  The net effects of gains and
     losses have been excluded due to the volatility between periods and because
     such  data  is  often  excluded  when  evaluating  the  overall   financial
     performance  of insurers.  Operating  income  should not be considered as a
     substitute for any GAAP measure of  performance.  Our method of calculating
     operating  income may be different from the method used by other  companies
     and therefore comparability may be limited.

                                       8
<PAGE>


                   Allstate Life Insurance Company of New York
                      Management's Discussion and Analysis
                of Financial Condition and Results of Operations



Statutory premiums and deposits

       Statutory premiums and deposits,  which include premiums and deposits for
all products, are used to analyze sales trends.  Statutory premiums and deposits
increased  $131.2  million or 208.6% for the first quarter of 2000 compared with
the same period last year.  The increase was  primarily  due to higher fixed and
variable annuity sales. The increase in fixed annuity sales was primarily due to
new  distribution  outlets in the banking  distribution  channel.  Increases  in
variable  annuities were primarily  driven by sales from the new Putnam Allstate
Advisor variable annuity product which was launched in New York in January 2000.

GAAP premiums and contract charges

       Under  generally  accepted  accounting   principles  ("GAAP"),   premiums
represent  revenue  generated from  traditional  life products with  significant
mortality risks.  Revenues for  interest-sensitive  life insurance and fixed and
variable annuity contracts,  for which deposits are treated as liabilities,  are
reflected as contract charges.  Immediate annuities may be purchased with a life
contingency  whereby mortality risk is a significant factor. For this reason the
GAAP revenues  generated on these  contracts are  recognized as premiums.  Total
premiums  increased  $5.5 million to $27.6 million for the first quarter of 2000
compared  with the  same  period  last  year due to  higher  sales of  immediate
annuities with life contingencies.

       Contract  charges  increased  17.5% to $10.8  million in the first  three
months of 2000  compared  with the same  period  last  year.  The  increase  was
primarily due to higher  interest-sensitive life contract charges which were the
result of growth in interest-sensitive life policies in force.

Net investment income

       Pretax net  investment  income for the three month period ended March 31,
2000  increased  14.1% to  $40.6  million  due to  higher  investment  balances.
Investments at March 31, 2000,  excluding Separate Accounts and unrealized gains
on fixed income securities, grew 16.1% from the same period last year.

Operating income

         Operating  income increased 5.3% to $6.8 million during the first three
months of 2000 compared to the same period last year. Increases in premiums, net
investment  income and contract charges were partially offset by higher contract
benefits and expenses as well as less favorable mortality experience.

Realized capital gains and losses

        Realized  capital  losses,  after-tax,  were $442 thousand for the first
quarter of 2000 compared to realized capital gains,  after-tax, of $230 thousand
for the first quarter of 1999.  Realized capital losses were generated primarily
from the sale of publicly-traded corporate securities.


                                       9
<PAGE>


                   Allstate Life Insurance Company of New York
                      Management's Discussion and Analysis
                of Financial Condition and Results of Operations


Investments

       The  composition  of the  investment  portfolio  at  March  31,  2000  is
presented in the table below:

                                                                     Percent
($ in thousands)                                                     to total
                                                                     --------

Fixed income securities (1)           $        2,114,350                90.1%
Mortgage loans                                   195,917                 8.4
Policy loans                                      31,355                 1.3
Short-term                                         4,326                  .2
                                      ------------------             -------

    Total                             $        2,345,948               100.0%
                                      ==================             =======


(1)  Fixed income securities are carried at fair value. Amortized cost for these
     securities was $1,999,892 at March 31, 2000.

       Total  investments were $2.35 billion at March 31, 2000 compared to $2.16
billion at December  31,  1999.  The  increase  was due to  positive  cash flows
generated  from  operations  and increases in  unrealized  gains on fixed income
securities.  At March 31,  2000,  unrealized  capital  gains on the fixed income
securities  portfolio were $114.5 million  compared to $54.3 million at December
31, 1999.

       At March  31,  2000,  substantially  all of the  Company's  fixed  income
securities  portfolio is rated investment grade, which is defined by the Company
as a security having a National Association of Insurance  Commissioners ("NAIC")
rating of 1 or 2, a Moody's rating of Aaa, Aa, A or Baa, or a comparable Company
internal rating.

Separate Accounts

       Separate Accounts assets and liabilities increased 8.4% to $481.2 million
at March  31,  2000.  The  increases  were  primarily  attributable  to sales of
variable annuity contracts.

Liquidity and Capital Resources

       The Company's  principal  sources of funds are  collections of principal,
interest and dividends from the investment portfolio and the receipt of premiums
and deposits.  The primary uses of these funds are to purchase  investments  and
pay policyholder claims, benefits, contract maturities,  contract surrenders and
withdrawals and operating costs.

       The maturity  structure of the Company's fixed income  securities,  which
represent  90.1% of the  Company's  total  investments,  is  managed to meet the
anticipated cash flow requirements of the underlying  liabilities.  A portion of
the Company's  diversified  product portfolio,  primarily fixed deferred annuity
and  interest-sensitive  life insurance  products,  is subject to  discretionary
surrender and withdrawal by  contractholders.  Total  surrenders and withdrawals
were $18.9 million for the first quarter of 2000 compared with $11.3 million for
the same period last year. As the Company's interest-sensitive life policies and
annuity  contracts in force grow and age, the dollar  amount of  surrenders  and
withdrawals  could  increase.  Management  believes its assets are  sufficiently
liquid to meet future obligations to its life and annuity  contractholders under
various interest rate scenarios.

                                       10
<PAGE>


                   Allstate Life Insurance Company of New York
                      Management's Discussion and Analysis
                of Financial Condition and Results of Operations


Pending Accounting Standards

     In  June  1999,  the  Financial  Accounting  Standards  Board  delayed  the
effective date of Statement of Financial  Accounting Standards ("SFAS") No. 133,
"Accounting  for  Derivative  Instruments  and  Hedging  Activities."  SFAS  133
replaces  existing  pronouncements  and  practices  with  a  single,  integrated
accounting  framework for  derivatives  and hedging  activities.  This statement
requires that all  derivatives be recognized on the balance sheet at fair value.
Derivatives  that are not hedges must be adjusted to fair value through  income.
If the derivative is a hedge,  depending on the nature of the hedge,  changes in
the fair value of  derivatives  will either be offset  against the change in the
fair  value of the  hedged  assets,  liabilities,  or firm  commitments  through
earnings or  recognized in other  comprehensive  income until the hedged item is
recognized in earnings.  Additionally,  the change in fair value of a derivative
which is not  effective as a hedge will be  immediately  recognized in earnings.
The delay was effected  through the issuance of SFAS No. 137,  which extends the
SFAS No. 133  requirements  to fiscal years  beginning  after June 15, 2000.  As
such, the Company  expects to adopt the provisions of SFAS No. 133 as of January
1, 2001. The impact of this statement is dependent upon the Company's derivative
positions  and market  conditions  existing  at the date of  adoption.  Based on
existing  interpretations of the requirements of SFAS No. 133, the impact of the
adoption  is not  expected  to be  material  to the  results  of  operations  or
financial position of the Company.

Forward-looking Statements

      The statements contained in this Management's Discussion and Analysis that
are not historical information are forward-looking  statements that are based on
management's  estimates,  assumptions and  projections.  The Private  Securities
Litigation Reform Act of 1995 provides a safe harbor under The Securities Act of
1933 and The Securities Exchange Act of 1934 for forward-looking statements.

                                       11

<PAGE>

                           PART II - OTHER INFORMATION



Item 1.  LEGAL PROCEEDINGS

     The  Company  and  its  Board  of  Directors  know  of  no  material  legal
     proceedings  pending  to  which  the  Company  is a party  or  which  would
     materially  affect the  Company.  The  Company is  involved  in pending and
     threatened  litigation in the normal course of its business in which claims
     for monetary  damages are asserted.  Management,  after  consultation  with
     legal counsel, does not anticipate the ultimate liability arising from such
     pending or threatened litigation to have a material effect on the financial
     condition of the Company.


Item 5.  OTHER INFORMATION

         Not applicable.

Item 6.  EXHIBITS AND REPORTS ON FORM 8-K

(a)  Exhibits required by Item 601 of Regulation S-K


(2)  None

(3)(i) Restated  Certificate of Incorporation of Allstate Life Insurance Company
     of New York  (Incorporated  herein by reference to the Company's  Form 10-K
     Annual Report for the year ended December 31, 1998)

(3)(ii)  Amended  By-laws  of  Allstate  Life  Insurance  Company  of  New  York
     (Incorporated  herein by reference to the Company's Form 10-K Annual Report
     for the year ended December 31, 1998)

(4)  None

(10) None

(11) Not Required

(15) None

(18) None

(19) None

(22) None

(23) Not required

(24) None

(27) Financial Data Schedule


 (b) Reports on 8-K

            No reports on Form 8-K were filed during the first quarter of 1999.




                                      17
<PAGE>


                              SIGNATURES



Pursuant  to the  requirements  of the  Securities  Exchange  Act of  1934,  the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned thereunto duly authorized, on the 12th day of May, 2000.



                           ALLSTATE LIFE INSURANCE COMPANY OF NEW YORK
                           -------------------------------------------
                                  (Registrant)






/s/ THOMAS J. WILSON, II            PRESIDENT
------------------------            (Principal Executive Officer)
 THOMAS J. WILSON, II



/s/ SAMUEL H. PILCH                  CONTROLLER
------------------------             (Chief Accounting Officer)
 SAMUEL H. PILCH







                                       18
<PAGE>

Exhibit Index

Exhibit No.              Exhibit


(27)                Financial Data Schedule