EXHIBIT 23

            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We have  issued  our  report  dated  March 28,  2007,  accompanying  the
consolidated  financial  statements  included in the Annual  Report of Berkshire
Bancorp Inc. and subsidiaries on Form 10-K for the year ended December 31, 2006.
We hereby  consent  to the  incorporation  by  reference  of said  report in the
Registration  Statement  of  Berkshire  Bancorp  Inc.  on Forms  S-8  (File  No.
333-41708,  effective July 19, 2000 and File No. 333-22287,  effective  February
25, 1997).


/s/ GRANT THORNTON LLP

New York, New York
March 28, 2007