EXHIBIT 15

To the Board of Directors and Shareholders of
The Allstate Corporation:

        We have reviewed, in accordance with standards established by the American Institute of Certified Public Accountants, the unaudited interim financial information of The Allstate Corporation and subsidiaries for the three-month periods ended March 31, 2004 and 2003, as indicated in our report dated May 4, 2004; because we did not perform an audit, we expressed no opinion on such financial information.

        We are aware that our report referred to above, which is included in your Quarterly Report on Form 10-Q for the quarterly period ended March 31, 2004, is incorporated by reference in the following 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

        We also are aware that the aforementioned report, pursuant to Rule 436(c) under the Securities Act of 1933, is not considered a part of the Registration Statement prepared or certified by an accountant or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of that Act.

/s/  DELOITTE & TOUCHE LLP

Chicago, Illinois
May 4, 2004

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