Exhibit 23.0

                      [Letterhead of Wolf & Company, P.C.]

            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  appearing  in the Annual  Report on Form
10-K.


/s/ Wolf & Company, P.C.
------------------------
Boston, MA
March 11, 2005


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