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                                                                         Reg S-K
                                                                        Item 601
                                                                      Exhibit 23
                                                                     Page 1 of 1


INDEPENDENT AUDITORS' CONSENT





We consent to the incorporation by reference in Registration Statements of
Berkshire Hathaway Inc. on Form S-3 (File No. 333-31237), Form S-3 (File No.
333-62215), Form S-3 (File No. 333-68175), Form S-8 (File No. 333-18443), Form
S-8 (File No. 333-70609), and Form S-8 (File No. 333-62273) of our reports dated
March 3, 2000, appearing in this Annual Report on Form 10-K of Berkshire
Hathaway Inc. for the year ended December 31, 1999.




DELOITTE & TOUCHE LLP
Omaha, Nebraska
March 29, 2000