-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 LbBnhx0/wjbldLTrUWjyZZbcXE5AoSMghsKyXcyqtYyb2wNaBhtbTel1RzSnSb+/
 /kd+4QHgG6hfXb4R9Vs6eA==

<SEC-DOCUMENT>0001144204-04-014930.txt : 20040923
<SEC-HEADER>0001144204-04-014930.hdr.sgml : 20040923
<ACCEPTANCE-DATETIME>20040923143515
ACCESSION NUMBER:		0001144204-04-014930
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040921
FILED AS OF DATE:		20040923
DATE AS OF CHANGE:		20040923

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BERKSHIRE BANCORP INC /DE/
		CENTRAL INDEX KEY:			0000759718
		STANDARD INDUSTRIAL CLASSIFICATION:	INVESTORS, NEC [6799]
		IRS NUMBER:				942563513
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		160 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038
		BUSINESS PHONE:		2127915362

	MAIL ADDRESS:	
		STREET 1:		160 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COOPER LIFE SCIENCES INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	COOPER LASERSONICS INC
		DATE OF NAME CHANGE:	19880608

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MARX MOSES
		CENTRAL INDEX KEY:			0000941992

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-13649
		FILM NUMBER:		041042643

	BUSINESS ADDRESS:	
		STREET 1:		160 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038
		BUSINESS PHONE:		2123492875

	MAIL ADDRESS:	
		STREET 1:		160 BROADWAY
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10038
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>v06967_form4marxex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-09-21</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000759718</issuerCik>
        <issuerName>BERKSHIRE BANCORP INC /DE/</issuerName>
        <issuerTradingSymbol>BERK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0000941992</rptOwnerCik>
            <rptOwnerName>MARX MOSES</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>160 BROADWAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10038</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2004-09-21</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1750</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>16.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>2875530</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>285000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Momar Corporation</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>129202.5</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By Eva &amp; Esther, L.P.</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <ownerSignature>
        <signatureName>/s/ Moses Marx</signatureName>
        <signatureDate>2004-09-22</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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