EXHIBIT 23(b)

INDEPENDENT AUDITORS' CONSENT

        We consent to the incorporation by reference in this Registration Statement of The Allstate Corporation on Form S-8 of our report dated February 20, 2002, appearing in and incorporated by reference in the Annual Report on Form 10-K of The Allstate Corporation for the year ended December 31, 2001.

/s/  DELOITTE & TOUCHE LLP Deloitte & Touche LLP

Chicago, Illinois
October 7, 2002