EXHIBIT 5

                   [Letterhead of Munger, Tolles & Olson LLP]
                                February 4, 2004


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 $500,000,000 in
aggregate principal amount of BHFC's 4.20% Senior Notes due 2010 (the "Exchange
Notes"), unconditionally guaranteed by Berkshire (the "Berkshire Guarantee"),
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 Guarantee are to be issued pursuant
to an Indenture dated as of December 22, 2003 between BHFC, Berkshire and Bank
One Trust Company, N.A., as trustee (the "Indenture"). The Exchange Notes and
the related Berkshire Guarantee are to be issued in exchange for and in
replacement of BHFC's outstanding 4.20% Senior Notes due 2010, unconditionally
guaranteed by Berkshire, of which $500,000,000 in aggregate principal amount is
subject to an exchange offer pursuant to the Registration Statement (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 Guarantee 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
Guarantee, (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 Guarantee 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 Guarantee. We have also assumed that neither the
issuance and delivery of the Exchange Notes and the Berkshire Guarantee nor the
compliance by BHFC or Berkshire with the terms of the Exchange Notes or the
Berkshire Guarantee, 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
Guarantee. For purposes of this opinion, we have assumed with your permission
that the law of the State of California governs the Indenture, the Exchange
Notes and the Berkshire Guarantee 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