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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0000899051-06-000018.txt : 20060227
<SEC-HEADER>0000899051-06-000018.hdr.sgml : 20060227
<ACCEPTANCE-DATETIME>20060227163310
ACCESSION NUMBER:		0000899051-06-000018
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060223
FILED AS OF DATE:		20060227
DATE AS OF CHANGE:		20060227

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ALLSTATE CORP
		CENTRAL INDEX KEY:			0000899051
		STANDARD INDUSTRIAL CLASSIFICATION:	FIRE, MARINE & CASUALTY INSURANCE [6331]
		IRS NUMBER:				363871531
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2775 SANDERS ROAD
		CITY:			NORTHBROOK
		STATE:			IL
		ZIP:			60062
		BUSINESS PHONE:		8474025000

	MAIL ADDRESS:	
		STREET 1:		2775 SANDERS ROAD
		CITY:			NORTHBROOK
		STATE:			IL
		ZIP:			60062

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GREENBERG JACK M
		CENTRAL INDEX KEY:			0001074611

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11840
		FILM NUMBER:		06647004

	BUSINESS ADDRESS:	
		STREET 1:		150 N MICHIGAN AVE
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			60601
		BUSINESS PHONE:		6306237748

	MAIL ADDRESS:	
		STREET 1:		333 WEST WACKER DR
		CITY:			CHICAGO
		STATE:			IL
		ZIP:			60606
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc.xml
<DESCRIPTION>PRIMARY DOCUMENT
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-02-23</periodOfReport>

    <issuer>
        <issuerCik>0000899051</issuerCik>
        <issuerName>ALLSTATE CORP</issuerName>
        <issuerTradingSymbol>ALL</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001074611</rptOwnerCik>
            <rptOwnerName>GREENBERG JACK M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O THE ALLSTATE CORPORATION</rptOwnerStreet1>
            <rptOwnerStreet2>2775 SANDERS ROAD</rptOwnerStreet2>
            <rptOwnerCity>NORTHBROOK</rptOwnerCity>
            <rptOwnerState>IL</rptOwnerState>
            <rptOwnerZipCode>60062-6127</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle></officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Common Share Unit</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>0</value>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-23</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>5</transactionFormType>
                <transactionCode>I</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionTimeliness>
                <value>E</value>
            </transactionTimeliness>
            <transactionAmounts>
                <transactionShares>
                    <value>1290.991</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>54.52</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F1"/>
            </exerciseDate>
            <expirationDate>
                <value>1988-08-08</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>1290.991</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Form reflects discretionary intra-plan transfer of existing common share unit account balance into alternative investment fund provided under The Allstate Corporation Deferred Compensation Plan for Non-Employee Directors pursuant to reporting person's election.  The transfer resulted in a disposition of common share units previously acquired under the Plan representing directors fees deferred and cash dividends on common shares, as declared, converted into units based on the market price of The Allstate Corporation's common shares and acquisition in a fund other than common share unit fund.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Katherine A. Smith for Jack M. Greenberg</signatureName>
        <signatureDate>2006-02-27</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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