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EXHIBIT 23
CONSENT OF WOLF & COMPANY, P.C.
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CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS
We consent to the incorporation by reference in this Registration Statement on
Form S-8 of Berkshire Hills Bancorp, Inc., of our report dated March 10, 2000,
on the consolidated balance sheets of Berkshire Bancorp as of December 31, 1999
and 1998, and the related consolidated statements of income, changes in retained
earnings and cash flows for each of the years in the three-year period ended
December 31, 1999, appearing in the Prospectus, which is part of this
Registration Statement. We also consent to the reference to us under the heading
"Experts" in such Prospectus.
Wolf & Company, P.C.
/s/ Wolf & Company, P.C.
Boston, Massachusetts
July 19, 2000
