Exhibit 23

INDEPENDENT AUDITORS' CONSENT

        We consent to the incorporation by reference in the following registration statements of The Allstate Corporation of our reports dated February 4, 2004 (which reports express an unqualified opinion and include an explanatory paragraph relating to a change in The Allstate Corporation's method of accounting for stock-based compensation, embedded derivatives in modified coinsurance agreements and variable interest entities in 2003 and its method of accounting for goodwill and other intangible assets in 2002), appearing in this Annual Report on Form 10-K of The Allstate Corporation for the year ended December 31, 2003.

Registration Statements

Forms S-3 Registration Nos.		Forms S-8 Registration Nos.
333-34583		33-77928
333-39640		33-93760
333-108253		33-93762
		33-99132
		33-99136
		33-99138
		333-04919
		333-16129
		333-40283
		333-40285
		333-40289
		333-49022
		333-60916
		333-73202
		333-100405
		333-100406
		333-105632

/s/ Deloitte & Touche LLP

Chicago, Illinois
March 9, 2004