<TABLE> <S> <C>




<ARTICLE>                                           7
<LEGEND> THIS SCHEUDLE  CONTAINS SUMMARY  FINANCIAL  INFORMATION  EXTRACTED FROM
     STATEMENTS  OF FINANCIAL  POSITION AT SEPTEMBER  30,  1998;  STATEMENTS  OF
     OPERATIONS THREE MONTHS ENDED SEPTEMBER 30, 1998 AND SEPTEMBER 30, 1997 AND
     NINE MONTHS ENDED SEPTEMBER 30, 1998 AND SEPTEMBER 30, 1997; AND STATEMENTS
     OF CASH FLOWS NINE MONTHS ENDED SEPTEMBER 30, 1998.
</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-31-1998
<PERIOD-START>                                 JAN-01-1998
<PERIOD-END>                                   SEP-30-1998
<EXCHANGE-RATE>                                1
<DEBT-HELD-FOR-SALE>                           1,999,860
<DEBT-CARRYING-VALUE>                          0
<DEBT-MARKET-VALUE>                            0
<EQUITIES>                                     0
<MORTGAGE>                                     131,584
<REAL-ESTATE>                                  0
<TOTAL-INVEST>                                 2,195,754
<CASH>                                         0
<RECOVER-REINSURE>                             1,943
<DEFERRED-ACQUISITION>                         77,486
<TOTAL-ASSETS>                                 2,627,742
<POLICY-LOSSES>                                0
<UNEARNED-PREMIUMS>                            0
<POLICY-OTHER>                                 1,220,121
<POLICY-HOLDER-FUNDS>                          671,987
<NOTES-PAYABLE>                                0
<PREFERRED-MANDATORY>                          0
<PREFERRED>                                    0
<COMMON>                                       2,000
<OTHER-SE>                                     94,791
<TOTAL-LIABILITY-AND-EQUITY>                   2,627,742
<PREMIUMS>                                     63,642
<INVESTMENT-INCOME>                            100,018
<INVESTMENT-GAINS>                             4,157
<OTHER-INCOME>                                 24,196
<BENEFITS>                                     135,565
<UNDERWRITING-AMORTIZATION>                    5,767
<UNDERWRITING-OTHER>                           17,426
<INCOME-PRETAX>                                33,255
<INCOME-TAX>                                   11,746
<INCOME-CONTINUING>                            21,509
<DISCONTINUED>                                 0
<EXTRAORDINARY>                                0
<CHANGES>                                      0
<NET-INCOME>                                   21,509
<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>