EXHIBIT 8


                   [LETTERHEAD OF MUNGER, TOLLES & OLSON LLP]






                                  June 8, 2004



Berkshire Hathaway Finance Corporation
1440 Kiewit Plaza
Omaha, Nebraska 68131

Berkshire Hathaway Inc.
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"), and Berkshire Hathaway
Inc., a Delaware corporation ("Berkshire"), 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) $300,000,000 aggregate principal amount
of 3.375% Senior Notes Due 2008, unconditionally guaranteed by 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, issued on March 16, 2004 (the "2008
Outstanding Notes") and (ii) $200,000,000 aggregate principal amount of 4.625%
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, issued on March 16, 2004 (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 Act and regulations of the Commission issued thereunder.

                                               Very truly yours,

                                               /s/ MUNGER, TOLLES & OLSON LLP