Exhibit 23


                         INDEPENDENT AUDITORS' CONSENT

          We consent to the incorporation by reference in this Registration
Statement of Berkshire Hathaway Inc. on Form S-8 of our reports dated March 5,
2001, appearing in the Annual Report on Form 10-K of Berkshire Hathaway Inc. for
the year ended December 31, 2000.


DELOITTE & TOUCHE LLP

Omaha, Nebraska
December 18, 2001