Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We consent to the use in this Post-Effective Amendment No. 2 to Registration
Statement No. 333-180370 of our report dated March 7, 2014, relating to the
financial statements and financial statement schedules of Allstate Life
Insurance Company of New York, appearing in the Prospectus, which is part of
such Registration Statement, and to the reference to us under the heading
"Experts" in such Prospectus.

/s/ Deloitte & Touche LLP

Chicago, Illinois
April 4, 2014