EXHIBIT 23.1
                                                                    ------------


                         INDEPENDENT AUDITORS' CONSENT


     We consent to the incorporation by reference in this Registration Statement
of Berkshire Hathaway Inc. on Form S-8 of our report dated March 3, 2000,
appearing in the Annual Report on Form 10-K of Berkshire Hathaway Inc. for the
year ended December 31, 1999.



DELOITTE & TOUCHE LLP

Omaha, Nebraska
August 4, 2000