Exhibit 8

                   [LETTERHEAD OF MUNGER, TOLLES & OLSON LLP]
                                                                  (213)683-9100
                                                               (213)687-3702 FAX
                                December 30, 2003

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 (i) $750,000,000 aggregate
principal amount of 3.375% Senior Notes Due 2008, unconditionally guaranteed by
Berkshire Hathaway Inc. ("Berkshire") (the "2008 Exchange Notes"), to be offered
by the Corporation in exchange for a like principal amount of its issued and
outstanding 3.375% Senior Notes Due 2008, unconditionally guaranteed by
Berkshire (the "2008 Outstanding Notes") and (ii) $750,000,000 aggregate
principal amount of 4.3625% Senior Notes Due 2013, unconditionally guaranteed by
Berkshire (the "2013 Exchange Notes"), to be offered by the Corporation in
exchange for a like principal amount of its issued and outstanding 4.625% Senior
Notes Due 2013, unconditionally guaranteed by Berkshire (the "2013 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 (i) 2008 Outstanding Notes for 2008
Exchange Notes and (ii) 2013 Outstanding Notes for 2013 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