UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT

                       PURSUANT TO SECTION 13 OR 15(D) OF
                       THE SECURITIES EXCHANGE ACT OF 1934

         Date of Report (Date of earliest event reported): July 18, 2008
                                                           -------------

                          BERKSHIRE HILLS BANCORP, INC.
                          -----------------------------
             (Exact Name of Registrant as Specified in its Charter)

    Delaware                          0-51584                  04-3510455
-----------------------------    ------------------         ----------------
(State or Other Jurisdiction)    (Commission File No.)      (I.R.S. Employer
      of Incorporation)                                     Identification No.)


24 North Street, Pittsfield, Massachusetts                       01201
------------------------------------------                       -----
(Address of Principal Executive Offices)                       (Zip Code)

Registrant's telephone number, including area code:  (413) 443-5601
                                                     --------------

                                 Not Applicable
                                 --------------
          (Former Name or Former Address, if Changed Since Last Report)

Check  the  appropriate  box  below  if the  Form  8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[  ] Written communications  pursuant to Rule 425 under the Securities Act (17
     CFR 230.425)

[  ] Soliciting  material  pursuant to Rule 14a-12 under the Exchange Act (17
     CFR 240.14a-12)

[  ] Pre-commencement  communications  pursuant  to Rule  14d-2(b)  under the
     Exchange Act (17 CFR 240.14d-2(b))

[  ] Pre-commencement  communications  pursuant  to Rule  13e-4(c)  under the
     Exchange Act (17 CFR 240.13e-4(c))





Item 2.02.  Results of Operations and Financial Condition.

     On July 18, 2008,  Berkshire  Hills Bancorp,  Inc., the holding company for
Berkshire  Bank,  announced:  (1) its  financial  results  for the three and six
months ended June 30, 2008; and (2) the  declaration of a quarterly  dividend of
$.16 per share.  The press release  containing  these  announcements is filed as
Exhibit 99.1 and incorporated herein by reference.


Item 9.01.  Financial Statements and Exhibits

     (a) Financial  Statements of Businesses Acquired.  Not applicable.

     (b) Pro Forma Financial Information. Not applicable.

     (c) Shell Company Transactions. Not applicable.

     (d) Exhibits.

                       Exhibit No.           Description
                       -----------           -----------
                          99.1               Press Release dated July 18, 2008.






                                   SIGNATURES

     Pursuant to the  requirements  of the Securities  Exchange Act of 1934, the
registrant  has duly  caused  this  report  to be  signed  on its  behalf by the
undersigned, hereunto duly authorized.

                                             Berkshire Hills Bancorp, Inc.



DATE:  July 21, 2008                By:      /s/ Kevin P. Riley
                                             ---------------------------------
                                              Kevin P. Riley,
                                              Executive Vice President and Chief
                                              Financial Officer