
<PAGE> 1




                                   EXHIBIT 23
                           CONSENT OF WOLF & CO., P.C



<PAGE> 2







                    CONSENT OF INDEPENDENT PUBLIC ACCOUNTANTS



The Board of Directors
Berkshire Hills Bancorp, Inc.:

      We  consent  to the  incorporation  of our report  dated  March 10,  2000,
relating to the  consolidated  balance sheets of Berkshire  Bancorp,  M.H.C. and
subsidiary  as of  December  31,  1999 and 1998,  and the  related  consolidated
statements of income,  stockholders' equity and cash flows for each of the years
in the three-year  period ended  December 31, 1999,  which report appears in the
May 26, 2000 Prospectus of Berkshire Hills Bancorp, Inc.



/s/ Wolf & Co., P.C.


Boston, Massachusetts
March 2, 2001

