EXHIBIT 23.0


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM



We consent to the incorporation by reference in Berkshire Hills Bancorp,  Inc.'s
Registration Statement Nos. 333-41766, 333-56446, and 333-105721 on Forms S-8 of
our report dated March 9, 2005 relating to the consolidated financial statements
of Berkshire  Hills Bancorp,  Inc. and  subsidiaries as of December 31, 2004 and
for the three year period then ended,  which report appears in the Annual Report
on Form 10-K and of our report  dated  April 1, 2005  relating  to  management's
assessment of internal control over financial reporting and the effectiveness of
internal  control over financial  reporting,  appearing in this Annual Report on
Form 10-K/A.

/s/ Wolf & Company, P.C.

Boston, Massachusetts
April 18, 2005