EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

We consent to the incorporation by reference in this Registration Statement of
Berkshire Hathaway Inc. on Form S-4 of our reports dated March 6, 2003,
appearing in the Annual Report on Form 10-K of Berkshire Hathaway Inc. for the
year ended December 31, 2002 (which report expresses an unqualified opinion and
includes an explanatory paragraph regarding the adoption of Statement of
Financial Accounting Standards No. 142 "Goodwill and Other Intangible Assets")
and to the reference to us under the heading "Experts" in the Prospectuses,
which are part of this Registration Statement.

DELOITTE & TOUCHE LLP
Omaha, NE
December 29, 2003