Exhibit 8

                   [Letterhead of Munger, Tolles & Olson LLP]
                                                                (213) 683-9100
                                                              (213) 687-3702 FAX

                                February 4, 2004

Berkshire Hathaway Finance Corporation
1440 Kiewit Plaza
Omaha, Nebraska 68131

Ladies and Gentlemen:

            We have acted as special counsel to Berkshire Hathaway Finance
Corporation, a Delaware corporation (the "Corporation"), in connection with the
preparation and filing of a Registration Statement on Form S-4 (File No.
333-[____]) (the "Registration Statement") with the Securities and Exchange
Commission (the "Commission") under the Securities Act of 1933, as amended (the
"Act"), relating to the registration under the Act of $500,000,000 aggregate
principal amount of 4.20% Senior Notes Due 2010, unconditionally guaranteed by
Berkshire Hathaway Inc. ("Berkshire") (the "Exchange Notes"), to be offered by
the Corporation in exchange for a like principal amount of its issued and
outstanding 4.20% Senior Notes Due 2010, unconditionally guaranteed by Berkshire
(the "Outstanding Notes").

            We hereby confirm, based on the assumptions and subject to the
qualifications and limitations set forth therein, that the statements in the
section of the Registration Statement captioned "Material United States Federal
Income Tax Consequences," to the extent that such statements constitute
statements of law, reflect our opinion of the material federal income tax
consequences regarding the exchange of Outstanding Notes for Exchange Notes. No
opinion is expressed on matters other than those specifically referred to
herein.

            We hereby consent to the filing of this opinion as an exhibit to the
Registration Statement and to the use of our name and reference to our opinion
under the heading "Material United States Federal Income Tax Consequences" in
the Registration Statement. In giving this consent, we do not hereby admit that
we are in the category of persons whose consent is required under Section 7 of
the Securities Act and regulations of the Commission issued thereunder.

                                       Very truly yours,


                                       /s/ Munger, Tolles & Olson LLP