Exhibit
23.0
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, 333-105721, and 333-122522
on
Forms S-8 and Registration Statement No. 333-137246 on Form S-3 of our report
dated March 13, 2007 relating to our audits of the consolidated financial
statements and internal control over financial reporting of Berkshire Hills
Bancorp, Inc. and subsidiaries which appears in this Annual Report on Form
10-K.
/s/
Wolf
& Company, P.C.
Boston,
Massachusetts
March
13,
2007