EXHIBIT 23.2

                      CONSENT OF NUGENT & HAEUSSLER, P.C.

    We consent to incorporation by reference in the Registration Statement on
Form S-4 of Berkshire Bancorp Inc. concerning our report dated January 18, 2000
relating to the audit of the consolidated financial statements of the condition
of GSB Financial Corporation and subsidiaries as of December 31, 1999 and 1998
and September 30, 1998 and the year ended December 31, 1999 and for the three
months ended December 31, 1998 and each of the years in the two year period
ended September 30, 1998 and 1997 which report is included in the annual report
on Form 10-K of GSB Financial Corporation.

                                          Sincerely,

                                          /s/ NUGENT & HAEUSSLER, P.C.
                                          Nugent & Haeussler, P.C.

                                          January 16, 2001