Document:

<PAGE>
                                                                     Exhibit 4.6

                     BERKSHIRE HATHAWAY FINANCE CORPORATION

                                OFFER TO EXCHANGE

        $500,000,000 principal amount of its 4.20% Senior Notes Due 2010
     unconditionally guaranteed by Berkshire Hathaway Inc., which have been
registered under the Securities Act of 1933, for any and all 4.20% Senior Notes
         Due 2010, unconditionally guaranteed by Berkshire Hathway Inc.

                                                                  [______], 2004

To Our Clients:

         Enclosed for your consideration are the Prospectus, dated [_____], 2004
(as the same may be amended and supplemented from time to time, the
"Prospectus"), and the related Letter of Transmittal (which together with the
Prospectus constitute the "Exchange Offer"), in connection with the offer by
Berkshire Hathaway Finance Corporation, a Delaware corporation (the "Company"),
to exchange the Company's new 4.20% Senior Notes Due 2010 (the "Exchange Notes")
which have been registered under the Securities Act of 1933, as amended (the
"Securities Act"), for any and all of the Company's outstanding 4.20% Senior
Notes Due 2010 (the "Outstanding Notes"), upon the terms and subject to the
conditions set forth in the Exchange Offer. The Exchange Offer will expire at
5:00 p.m. New York City time, on [____], 2004, unless extended (the "Expiration
Date").

         We are holding Outstanding Notes for your account. An exchange of the
Outstanding Notes can be made only by us and pursuant to your instructions. The
Letter of Transmittal is furnished to you for your information only and cannot
be used by you to exchange the Outstanding Notes held by us for your account.
The Exchange Offer provides a procedure for holders to tender by means of
guaranteed delivery.

         We request information as to whether you wish us to exchange any or all
of the Outstanding Notes held by us for your account upon the terms and subject
to the conditions of the Exchange Offer.

         Your attention is directed to the following;

     1.  The forms and terms of the Exchange Notes are the same in all material
         respects as the forms and terms of the Outstanding Notes (which they
         replace), except that the Exchange Notes have been registered under the
         Securities Act. The Exchange Notes will bear interest from the most
         recent interest payment date to which interest has been paid on the
         Outstanding Notes or, if no interest has been paid, from December 22,
         2003.

     2.  Based on an interpretation by the staff of the Division of Corporation
         Finance of the Securities and Exchange Commission (the "SEC"), as set
         forth in certain interpretive letters addressed to third parties in
         other transactions, Exchange Notes issued pursuant to the Exchange
         Offer in exchange for Outstanding Notes may be offered for resale,
         resold and otherwise transferred by a holder thereof (other than a
         holder which is an "affiliate" of the Company within the meaning of
         Rule 405 under the Securities Act or a "broker" or "dealer registered
         under the Securities Exchange Act of 1934, as amended (the "Exchange
         Act")) without compliance with the registration and prospectus delivery
         provisions of the Securities Act, provided that such Exchange Notes are
         acquired in the ordinary course of such holder's business and such
         holder is not engaging, does not intend to engage, and has no
         arrangement or understanding with any person to participate, in the
         distribution of such Exchange Notes. See "Shearman & Sterling," SEC
         No-Action Letter (available July 2. 1993), "Morgan Stanley & Co.,
         Inc.," SEC No-Action Letter (available June 5, 1991) and "Exxon Capital
         Holdings Corporation," SEC No-Action Letter (available May 13. 1988).
         Accordingly, each broker-dealer that receives Exchange Notes for its
         own account pursuant to the Exchange Offer must acknowledge that it
         will deliver a Prospectus in connection with any resale of those
         Exchange Notes.

     3.  The Exchange Offer is not conditioned on any minimum aggregate
         principal amount of Outstanding Notes being tendered. Outstanding Notes
         may be tendered by each holder in a minimum aggregate principal amount
         of $1,000 and integral multiples of $1,000 in excess thereof.

<PAGE>

     4.  Notwithstanding any other provisions of the Exchange Offer, or any
         extension of the Exchange Offer, the Company will not be required to
         accept for exchange, or to exchange any Exchange Notes for, any
         Outstanding Notes and may terminate the Exchange Offer (whether or not
         any Outstanding Notes have been accepted for exchange) or may waive any
         conditions to or amend the Exchange Offer, if any of the conditions
         described in the Prospectus under "The Exchange Offer--Conditions to
         the Exchange Offer" have occurred or exist or have not been satisfied.

     5.  Tendered Outstanding Notes may be withdrawn at any time prior to 5:00
         p.m., New York City time, on the Expiration Date, if such Outstanding
         Notes have not previously been accepted for exchange pursuant to the
         Exchange Offer.

     6.  Any transfer taxes applicable to the exchange of Outstanding Notes
         pursuant to the Exchange Offer will be paid by the Company, except as
         otherwise provided in the Letter of Transmittal.

         If you wish to have us tender any or all of your Outstanding Notes,
please so instruct us by completing and returning to us the instruction form
attached hereto. If you authorize a tender of your Outstanding Notes, the entire
principal amount of Outstanding Notes held for your account will be tendered
unless otherwise specified on the instruction form. Your instructions should be
forwarded to us in ample time to permit us to submit a tender on your behalf by
the Expiration Date.

         The Exchange Offer is not being made to, nor will tenders be accepted
from or on behalf of, holders of the Outstanding Notes in any jurisdiction in
which the making of the Exchange Offer or acceptance thereof would not he in
compliance with the laws of such jurisdiction or would otherwise not he in
compliance with any provision of any applicable securities law.

                                        2<PAGE>
                                                                     EXHIBIT 4.7

                     BERKSHIRE HATHAWAY FINANCE CORPORATION

                                OFFER TO EXCHANGE

        $500,000,000 PRINCIPAL AMOUNT OF ITS 4.20% SENIOR NOTES DUE 2010
     UNCONDITIONALLY GUARANTEED BY BERKSHIRE HATHAWAY INC., WHICH HAVE BEEN
REGISTERED UNDER THE SECURITIES ACT OF 1933, FOR ANY AND ALL 4.20% SENIOR NOTES
         DUE 2010, UNCONDITIONALLY GUARANTEED BY BERKSHIRE HATHWAY INC.

Instructions from Beneficial Owner

   The undersigned acknowledge(s) receipt of your letter and the enclosed
Prospectus and the related Letter of Transmittal in connection with the offer by
the Company to exchange the Exchange Notes for Outstanding Notes.

   This will instruct you to tender the principal amount of Outstanding Notes
indicated below held by you for the account of the undersigned, upon the terms
and subject to the conditions set forth in the Prospectus and the related Letter
of Transmittal.

   The undersigned represents that (i) the Exchange Notes acquired pursuant to
the Exchange Offer are being obtained in the ordinary course of the
undersigned's business, (ii) the undersigned is not engaging, does not intend to
engage, and has no arrangement or understanding with any person to participate
in the distribution of such Exchange Notes, (iii) the undersigned is not an
"affiliate," as defined under Rule 405 of the Securities Act, of the Company and
(iv) the undersigned is not acting on behalf of any person or entity that could
not truthfully make these statements. If the undersigned is a broker-dealer, it
acknowledges that it will deliver a copy of the Prospectus in connection with
any resale of the Exchange Notes.

                                                       Sign Here

                                          -------------------------------------
                                                     Signatures(s)

<PAGE>

Securities which are to be tendered:

Tender all of the Outstanding Notes

   Aggregate Principal Amount*

[ ]   Outstanding Notes
                        ------------

-------------------------------------
      Name(s) (Please Print)

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             Address

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             Zip Code

-------------------------------------
   Area Code and Telephone No.

Dated:                  , 2004

* Unless otherwise indicated, it will be assumed that all of the Outstanding
Notes listed are to be tendered.<PAGE>
                                                                     EXHIBIT 4.8

                          NOTICE OF GUARANTEED DELIVERY
                                  FOR TENDER OF
                           4.20% SENIOR NOTES DUE 2010
                   OF BERKSHIRE HATHAWAY FINANCE CORPORATION,
              unconditionally guaranteed by Berkshire Hathway Inc.

   As set forth in the Exchange Offer (as defined below), this Notice of
Guaranteed Delivery (or a facsimile hereof) or one substantially equivalent
hereto or the electronic form used by The Depository Trust Company ("DTC") for
this purpose must be used to accept the Exchange Offer of certificates for 4.20%
Senior Notes Due 2010 (the "Original Notes") of Berkshire Hathaway Finance
Corporation, a Delaware corporation (the "Company"), that are not immediately
available to the registered holder of such Outstanding Notes, or if a
participant in DTC is unable to complete the procedures for book-entry transfer
on a timely basis of Outstanding Notes to the account maintained by J.P. Morgan
Trust Company, National Association (the "Exchange Agent") at DTC, prior to 5:00
p.m., New York City time, on [____], 2004, unless extended (the "Expiration
Date"). This Notice of Guaranteed Delivery (or a facsimile hereof) or one
substantially equivalent hereto may be delivered by mail (registered or
certified mail is recommended), by facsimile transmission, by hand or overnight
carrier to the Exchange Agent. See "The Exchange Offer -- Procedures for
Tendering Outstanding Bonds" in the Prospectus (as defined below). Capitalized
terms used herein and not defined herein have the meanings assigned to them in
the Exchange Offer.

                  The Exchange Agent for the Exchange Offer is:

                 J.P. MORGAN TRUST COMPANY, NATIONAL ASSOCIATION

                          Institutional Trust Services
                                    OH1-0184
                         1111 Polaris Parkway, Suite 1N
                               Columbus, OH 43240
                                 Attn: Exchanges
                          Phone Number: 1-800-346-5153

   Delivery of this Notice of Guaranteed Delivery to an address other than as
set forth above will not constitute a valid delivery.

   This Notice of Guaranteed Delivery is not to be used to guarantee signatures.
If a signature on a Letter of Transmittal is required to be guaranteed by an
Eligible Institution (as defined therein) under the instructions thereto, such
signature guarantee must appear in the applicable space provided in the
signature box on the Letter of Transmittal.

<PAGE>

Ladies and Gentlemen:

      The undersigned hereby tenders to Berkshire Hathaway Finance Corporation,
a Delaware corporation (the "Company"), the aggregate principal amount of
Outstanding Notes indicated below pursuant to the guaranteed delivery procedures
and upon the terms and subject to the conditions set forth in the Prospectus
dated [_____], 2004 (as the same may be amended or supplemented from time to
time, the "Prospectus") and in the related Letter of Transmittal (which together
with the Prospectus constitute the "Exchange Offer"), receipt of which is hereby
acknowledged.

      The undersigned hereby represents, warrants and agrees that the
undersigned has full power and authority to tender, exchange, sell, assign, and
transfer the tendered Outstanding Notes and that the Company will acquire good,
marketable and unencumbered title thereto, free and clear of all liens,
restrictions, charges and encumbrances when the tendered Outstanding Notes are
acquired by the Company as contemplated herein, and the tendered Outstanding
Notes are not subject to any adverse claims or proxies. The undersigned warrants
and agrees that the undersigned and each Beneficial Owner will, upon request,
execute and deliver any additional documents deemed by the Company or the
Exchange Agent to be necessary or desirable to complete the tender, exchange,
sale, assignment and transfer of the tendered Outstanding Notes, and that the
undersigned will comply with its obligations under the Exchange and Registration
Rights Agreement. The undersigned has read and agrees to all of the terms of the
Exchange Offer.

      BY TENDERING OUTSTANDING NOTES AND EXECUTING THIS NOTICE OF GUARANTEED
DELIVERY, THE UNDERSIGNED HEREBY REPRESENTS AND WARRANTS THAT (i) NEITHER THE
UNDERSIGNED NOR ANY BENEFICIAL OWNER(S) IS AN "AFFILIATE" OF THE COMPANY AS
DEFINED IN RULE 405 UNDER OF THE SECURITIES ACT, (ii) ANY EXCHANGE NOTES TO BE
RECEIVED BY THE UNDERSIGNED AND ANY BENEFICIAL OWNER(S) ARE BEING ACQUIRED BY
THE UNDERSIGNED AND ANY BENEFICIAL OWNER(S) IN THE ORDINARY COURSE OF BUSINESS
OF THE UNDERSIGNED AND ANY BENEFICIAL OWNER(S), (iii) THE UNDERSIGNED AND EACH
BENEFICIAL OWNER HAVE NO ARRANGEMENT OR UNDERSTANDING WITH ANY PERSON TO
PARTICIPATE IN A DISTRIBUTION (WITHIN THE MEANING OF THE SECURITIES ACT) OF
EXCHANGE NOTES TO BE RECEIVED IN THE EXCHANGE OFFER, (iv) THE UNDERSIGNED OR ANY
SUCH BENEFICIAL OWNER IS NOT ENGAGED IN, AND DOES NOT INTEND TO ENGAGE IN, A
DISTRIBUTION (WITHIN THE MEANING OF THE SECURITIES ACT) OF SUCH EXCHANGE NOTES
AND (v) THE UNDERSIGNED IS NOT ACTING ON BEHALF OF ANY PERSON OR ENTITY THAT
COULD NOT TRUTHFULLY MAKE THESE STATEMENTS. IF THE UNDERSIGNED IS A
BROKER-DEALER, IT ACKNOWLEDGES THAT IT WILL DELIVER A COPY OF THE PROSPECTUS IN
CONNECTION WITH ANY RESALE OF THE EXCHANGE NOTES.

      All questions as to the form of documents, validity, eligibility
(including time of receipt) and acceptance for exchange of tendered Outstanding
Notes will be determined by the Company, in its sole discretion, whose
determination shall be final and binding on all parties. The Company reserves
the absolute right, in its sole and absolute discretion, to reject any and all
tenders determined by the Company not to be in proper form or the acceptance of
which, or exchange for, may, in the view of the Company or its counsel, be
unlawful.

      All authority herein conferred or agreed to be conferred shall survive the
death or incapacity of the undersigned and every obligation of the undersigned
hereunder shall be binding upon the heirs, executors, administrators, personal
representatives, trustees in bankruptcy, legal representatives, successors and
assigns of the undersigned.

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Name(s) of Registered Holder(s):

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                                  Please Print

Address(es):

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Area Code and Tel. No(s):

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                                          x
                                           -------------------------------------

                                          x
                                           -------------------------------------
                                              Signature(s) of Owner(s) or
                                                 Authorized Signatory

   Must be signed by the registered holder(s) of the tendered Outstanding Notes
as their name(s) appear(s) on certificates for such tendered Outstanding Notes,
or on a security position listing, or by person(s) authorized to become
registered holder(s) by endorsement and documents transmitted with this Notice
of Guaranteed Delivery. If signature is by a trustee, executor, administrator,
guardian, attorney-in-fact, officer or other person acting in a fiduciary or
representative capacity, such person must set forth his or her full title below.

<TABLE>
<CAPTION>
                               Aggregate Principal
     Certificate No(s)          Amount Represented        Aggregate Principal
      (if available)              by Certificate            Amount Tendered
<S>                            <C>                        <C>

</TABLE>

   If Outstanding Notes will be delivered by book-entry transfer to The
Depository Trust Company, provide the following information:

Signature:

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Account Number:

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Date:

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               THE GUARANTEE ON THE REVERSE SIDE MUST BE COMPLETED

                                       3
<PAGE>

                                    GUARANTEE
                    (Not to be used for signature guarantee)

      The undersigned, a firm or other entity identified in Rule 17Ad-15 under
the Securities Exchange Act of 1934, as amended, as an "eligible guarantor
institution," including (as such terms are defined therein): (i) a bank; (ii) a
broker, dealer, municipal securities broker, municipal securities dealer,
government securities broker, government securities dealer; (iii) a credit
union; (iv) a national securities exchange, registered securities association or
clearing agency; or (v) a savings association that is a participant in a
Securities Transfer Association recognized program (each of the foregoing being
referred to as an "Eligible Institution"), hereby guarantees delivery to the
Exchange Agent, at one of its addresses set forth above, either certificates for
the Outstanding Notes tendered hereby, in proper form for transfer, or
confirmation of the book-entry transfer of such Outstanding Notes to the
Exchange Agent's account at The Depository Trust Company ("DTC"), pursuant to
the procedures for book-entry transfer set forth in the Prospectus, in either
case together with one or more properly completed and duly executed Letter(s) of
Transmittal (or facsimile thereof or an Agent's Message in lieu thereof) and any
other documents required by the Letter of Transmittal, all within three (3)
business days after the date of execution of this Notice of Guaranteed Delivery.

      The undersigned acknowledges that it must communicate the guarantee to the
Exchange Agent and must deliver the Letter of Transmittal and certificates for
the Outstanding Notes tendered hereby to the Exchange Agent within the time
period shown hereon and that failure to do so could result in a financial loss
to the undersigned.

--------------------------------         ---------------------------------------
               Firm                               Authorized Signature

                                         Name:
--------------------------------              ----------------------------------
              Address                            (Please Type or Print)

                                         Title:
--------------------------------               ---------------------------------
             Zip Code

                                       Dated:            , 2004

Area Code and Tel. No.:
                       ---------------------------------------------------------

      DO NOT SEND CERTIFICATES FOR OUTSTANDING NOTES WITH THIS NOTICE OF
GUARANTEED DELIVERY. ACTUAL SURRENDER OF OUTSTANDING NOTES MUST BE MADE PURSUANT
TO, AND BE ACCOMPANIED BY, A PROPERLY COMPLETED AND DULY EXECUTED LETTER OF
TRANSMITTAL AND ANY OTHER REQUIRED DOCUMENT.

                                       4

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