EXHIBIT 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

         We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of Berkshire Hills Bancorp, Inc. of our
report dated March 13, 2007, with respect to the consolidated balance sheets of
Berkshire Hills Bancorp, Inc. and subsidiaries as of December 31, 2006 and 2005,
and the related consolidated statements of income, changes in stockholders'
equity, and cash flows for each of the years in the three-year period ended
December 31, 2006, and management's assessment of the effectiveness of internal
control over financial reporting as of December 31, 2006 and the effectiveness
of internal control over financial reporting as of December 31, 2006, which
report appears in the Annual Report on Form 10-K of Berkshire Hills Bancorp,
Inc. for the year ended December 31, 2006.


/s/ Wolf & Company, P.C.



Boston, Massachusetts
October 10, 2007