Exhibit 5

                   [LETTERHEAD OF MUNGER, TOLLES & OLSON LLP]

                                December 30, 2003

Berkshire Hathaway Finance Corporation
1440 Kiewit Plaza
Omaha, Nebraska 68131

         Re:      Registration Statement on Form S-4

Ladies and Gentlemen:

         This opinion letter is being delivered by us as special counsel to
Berkshire Hathaway Finance Corporation, a Delaware corporation ("BHFC") and
Berkshire Hathaway Inc., a Delaware corporation ("Berkshire") in connection with
the proposed registration by BHFC and Berkshire of (i) $750,000,000 in aggregate
principal amount of BHFC's 3.375% Senior Notes due 2008 (the "New 3.375%
Notes"), unconditionally guaranteed by Berkshire (the "2008 Berkshire
Guarantee") and (ii) $750,000,000 in aggregate principal amount of BHFC's 4.625%
Senior Notes due 2013 (the "New 4.625% Notes" and, together with the New 3.375%
Notes, the "Exchange Notes"), unconditionally guaranteed by Berkshire (the "2013
Berkshire Guarantee" and together with the 2008 Berkshire Guarantee, the
"Berkshire Guarantees"), pursuant to a Registration Statement on Form S-4, under
the Securities Act of 1933, as amended (the "Act") (such Registration Statement,
as amended or supplemented, is hereinafter referred to as the "Registration
Statement").

         The Exchange Notes and the Berkshire Guarantees are to be issued
pursuant to an Indenture dated as of October 6, 2003 between BHFC, Berkshire and
Bank One Trust Company, N.A., as trustee (the "Indenture"). The New 3.375% Notes
and the related 2008 Berkshire Guarantee are to be issued in exchange for and in
replacement of BHFC's outstanding 3.375% Senior Notes due 2008, unconditionally
guaranteed by Berkshire, of which $750,000,000 in aggregate principal amount is
subject to an exchange offer pursuant to the Registration Statement (the "Old
3.375% Notes"). The New 4.625% Notes and the related 2013 Berkshire Guarantee
are to be issued in exchange for and in replacement of BHFC's outstanding 4.625%
Senior Notes due 2013, unconditionally guaranteed by Berkshire, of which
$750,000,000 in aggregate principal amount is subject to an exchange offer
pursuant to the Registration Statement (the "Old 4.625% Notes, and together with
the Old 3.375% Notes, the "Outstanding Notes").

         We have examined originals or copies, certified or otherwise identified
to our satisfaction, of such documents, corporate records, certificates of
public officials and other instruments as we have deemed necessary or advisable
for purposes of this opinion.

         For purposes of this opinion, we have assumed the authenticity of all
documents submitted to us as originals, the conformity to the originals of all
documents submitted to us as



copies and the authenticity of the originals of all documents submitted to us as
copies. We have also assumed the genuineness of the signatures of persons
signing all documents in connection with which this opinion is rendered, the
authority of such persons signing on behalf of the parties thereto and the due
authorization, execution and delivery of all documents by the parties thereto.
As to any facts material to the opinions expressed herein which we have not
independently established or verified, we have relied upon statements and
representations of officers and other representatives of BHFC, Berkshire and
others.

         Our opinion expressed below is subject to the qualifications that we
express no opinion as to the applicability of, compliance with, or effect of (i)
any bankruptcy, insolvency, reorganization, fraudulent transfer, fraudulent
conveyance, moratorium or other similar law affecting the enforcement of
creditors' rights generally, (ii) general principles of equity (regardless of
whether enforcement is considered in a proceeding in equity or at law) and (iii)
public policy considerations which may limit the rights of parties to obtain
certain remedies.

         Based upon and subject to the assumptions, qualifications, exclusions
and other limitations contained in this letter, we are of the opinion that when
(i) the Registration Statement becomes effective and (ii) the Exchange Notes and
the related Berkshire Guarantees have been duly executed and authenticated in
accordance with the provisions of the Indenture and duly delivered to the
holders of the Outstanding Notes in exchange therefor, the Exchange Notes will
be binding obligations of BHFC and the Berkshire Guarantees will be binding
obligations of Berkshire.

         In connection with the opinions expressed above, we have assumed that,
at or prior to the time of delivery of any of the Exchange Notes and the
Berkshire Guarantees, (a) the Board of Directors of BHFC shall have duly
established the terms of such Exchange Notes and duly authorized the issuance
and exchange of such Exchange Notes, in accordance with the Indenture and
Delaware law, and such authorization shall not have been modified or rescinded;
(b) the Registration Statement shall have been declared effective and such
effectiveness shall not have been terminated or rescinded; (c) the Indenture
shall have been qualified under the Trust Indenture Act of 1939, as amended; (d)
the Indenture has been duly authorized, executed and delivered by the Trustee
and constitutes the legal, valid and binding obligation of the Trustee,
enforceable against the Trustee in accordance with its terms; (e) the Berkshire
Guarantees shall have been duly authorized, executed and delivered by Berkshire
in accordance with the Indenture and applicable law and (f) since the date
hereof there will not have occurred any change in law affecting the validity or
enforceability of the Exchange Notes or the Berkshire Guarantees. We have also
assumed that neither the issuance and delivery of the Exchange Notes and the
Berkshire Guarantees nor the compliance by BHFC or Berkshire with the terms of
the Exchange Notes or the Berkshire Guarantees, as applicable, will violate any
applicable law or will result in a violation of any provision of any instrument
or agreement then binding upon BHFC or Berkshire, as the case may be, or any
restriction imposed by any court or governmental body having jurisdiction over
BHFC or Berkshire, as the case may be.

         We are members of the Bar only of the State of California. This opinion
is limited to the laws of the State of California, the General Corporation Law
of the State of Delaware, and the federal laws of the United States of America.
We express no opinion as to the laws of any other



jurisdiction and no opinion regarding the statutes, administrative decisions,
rules, regulations or requirements of any county, municipality, subdivision or
local authority of any jurisdiction. We note that the law of the State of New
York is stated to be the governing law in each of the Indenture, the Exchange
Notes and the Berkshire Guarantees. We have assumed with your permission, and
without verification, that the law of the State of California governs the
Indenture, the Exchange Notes and the Berkshire Guarantees with respect to the
legal, valid, and binding nature thereof. Furthermore, we express no opinion as
to whether a court applying California choice-of-law rules would apply the law
of the State of New York to the Indenture, the Exchange Notes and the Berkshire
Guarantees.

         We hereby consent to the use of this opinion as Exhibit 5 to the
Registration Statement and to the reference to our name in the Registration
Statement and the related Prospectuses. In giving such consent, we do not
thereby admit that we are in the category of persons whose consent is required
under Section 7 of the Securities Act of 1933.

                                                 Very truly yours,

                                                 /s/ MUNGER, TOLLES & OLSON LLP