EXHIBIT 25.1


                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D. C. 20549
                            -------------------------

                                    FORM T-1

                            STATEMENT OF ELIGIBILITY
                    UNDER THE TRUST INDENTURE ACT OF 1939 OF
                   A CORPORATION DESIGNATED TO ACT AS TRUSTEE

                   -------------------------------------------
               CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF
                A TRUSTEE PURSUANT TO SECTION 305(b)(2) ________
                    ----------------------------------------

                J. P. MORGAN TRUST COMPANY, NATIONAL ASSOCIATION
              (Exact name of trustee as specified in its charter)

                                                           95-4655078
       (State of incorporation                          (I.R.S. employer
       if not a national bank)                        identification No.)

       1999 AVENUE OF THE STARS - FLOOR 26
       LOS ANGELES, CA                                             90067
       (Address of principal executive offices)                (Zip Code)

                               William H. McDavid
                                 General Counsel
                                 270 Park Avenue
                            New York, New York 10017
                               Tel: (212) 270-2611

            (Name, address and telephone number of agent for service)
                  --------------------------------------------
                     BERKSHIRE HATHAWAY FINANCE CORPORATION
               (Exact name of obligor as specified in its charter)

                    DELAWARE                             45-0524698
        (State or other jurisdiction of              (I.R.S. employer
         incorporation or organization)             identification No.)

        1440 KIEWIT PLAZA
        OMAHA, NEBRASKA                                68131
        (Address of principal executive offices)    (Zip Code)

                                 DEBT SECURITIES
                       (Title of the indenture securities)

- --------------------------------------------------------------------------------



ITEM 1.           GENERAL INFORMATION.

                  Furnish the following information as to the trustee:

         (a)      Name and address of each examining or supervising authority to
                  which it is subject.

                  Comptroller of the Currency, Washington, D.C.
                  Board of Governors of the Federal Reserve System, Washington,
                  D.C.

         (b)      Whether it is authorized to exercise corporate trust powers.

                  Yes.

ITEM 2.           AFFILIATIONS WITH OBLIGOR.

         If the Obligor is an affiliate of the trustee, describe each such
affiliation.

         None.

NO RESPONSES ARE INCLUDED FOR ITEMS 3-15 OF THIS FORM T-1 BECAUSE THE OBLIGOR IS
NOT IN DEFAULT AS PROVIDED UNDER ITEM 13.

ITEM 16.          LIST OF EXHIBITS.

         List below all exhibits filed as part of this statement of eligibility.

         Exhibit 1.        Articles of Association of the Trustee as Now in
                           Effect (see Exhibit 1 to Form T-1 filed in connection
                           with Form 8K of the Southern California Water Company
                           filing, dated December 7, 2001, which is incorporated
                           by reference).

         Exhibit 2.        Certificate of Authority of the Trustee to Commence
                           Business (see Exhibit 2 to Form T-1 filed in
                           connection with Registration Statement No. 333-41329,
                           which is incorporated by reference).

         Exhibit 3.        Authorization of the Trustee to Exercise Corporate
                           Trust Powers (contained in Exhibit 2).

         Exhibit 4.        Existing By-Laws of the Trustee (see Exhibit 4 to
                           Form T-1 filed in connection with Form 8K of the
                           Southern California Water Company filing, dated
                           December 7, 2001, which is incorporated by
                           reference).

         Exhibit 5.        Not Applicable

         Exhibit 6.        The consent of the Trustee required by Section 321
                           (b) of the Act (see Exhibit 6 to Form T-1 filed in
                           connection with Registration Statement No. 333-41329,
                           which is incorporated by reference).

         Exhibit 7.        A copy of the latest report of condition of the
                           Trustee, published pursuant to law or the
                           requirements of its supervising or examining
                           authority.

         Exhibit 8.        Not Applicable

         Exhibit 9.        Not Applicable

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                                    SIGNATURE

         Pursuant to the requirements of the Trust Indenture Act of 1939, the
Trustee, J. P. Morgan Trust Company, National Association, has duly caused this
statement of eligibility and qualification to be signed on its behalf by the
undersigned, thereunto duly authorized, all in the City of San Francisco, and
State of California, on the 9th day of December, 2003.


                                J. P. Morgan Trust Company, National Association

                                     By /s/ Sharon McGrath
                                        -----------------------------
                                        Sharon McGrath
                                        Authorized Officer

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EXHIBIT 7.        Report of Condition of the Trustee.

CONSOLIDATED REPORT OF CONDITION OF J.P. Morgan Trust Company, National
                                    Association
                                    --------------------------------------------
                                                  (Legal Title)

AS OF CLOSE OF BUSINESS ON June 30, 2003



                                             ($000)
                                            --------
                                         
Assets
  Cash and Due From Banks                   $ 30,669
  Securities                                 106,073
  Loans and Leases                            41,488
  Premises and Fixed Assets                    9,168
  Intangible Assets                          162,542
  Other Assets                                17,245
                                            --------
     Total Assets                           $367,185
                                            ========
Liabilities
  Deposits                                  $ 97,653
  Other Liabilities                           47,491
                                            --------
     Total Liabilities                       145,144
Equity Capital
  Common Stock                                   600
  Surplus                                    181,587
  Retained Earnings                           39,854
                                            --------
     Total Equity Capital                    222,041
                                            --------
     Total Liabilities and Equity Capital   $367,185
                                            --------


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