<SUBMISSION>
<ACCESSION-NUMBER>0000909654-06-002183
<TYPE>3/A
<PUBLIC-DOCUMENT-COUNT>1
<PERIOD>20061004
<FILING-DATE>20061018
<DATE-OF-FILING-DATE-CHANGE>20061018
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>BERKSHIRE HILLS BANCORP INC
<CIK>0001108134
<ASSIGNED-SIC>6036
<IRS-NUMBER>043510455
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>24 NORTH ST.
<CITY>PITTSFIELD
<STATE>MA
<ZIP>01201
<PHONE>4134435601
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>24 NORTH ST
<CITY>PITTSFIELD
<STATE>MA
<ZIP>01201
</MAIL-ADDRESS>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>Phelps David E
<CIK>0001377488
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>3/A
<ACT>34
<FILE-NUMBER>000-51584
<FILM-NUMBER>061149986
</FILING-VALUES>
<BUSINESS-ADDRESS>
<PHONE>413 443 5601
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>BERKSHIRE HILLS BANCORP INC
<STREET2>24 NORTH STREET
<CITY>PITTSFIELD
<STATE>MA
<ZIP>01201
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>3/A
<SEQUENCE>1
<FILENAME>phe197.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3/A</documentType>

    <periodOfReport>2006-10-04</periodOfReport>

    <dateOfOriginalSubmission>2006-10-05</dateOfOriginalSubmission>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001108134</issuerCik>
        <issuerName>BERKSHIRE HILLS BANCORP INC</issuerName>
        <issuerTradingSymbol>(BHLB)</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001377488</rptOwnerCik>
            <rptOwnerName>Phelps David E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>24 NORTH STREET</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PITTSFIELD</rptOwnerCity>
            <rptOwnerState>MA</rptOwnerState>
            <rptOwnerZipCode>01201</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>No securities beneficially owned</value>
                <footnoteId id="F1"/>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">This form is being amended to correct the Date of Event which was incorrectly reported as September 28, 2006, on the reporting person's Form 3 filed on October 5, 2006.  The correct Date of Event is October 4, 2006.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Phelps, David E.</signatureName>
        <signatureDate>2006-10-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SUBMISSION>
