-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VpvnpcrGW2CKfWZvnaFvDpW+s7sdq5IJTANV5416BUldEvIh3VHFHJwpv4vCn7DR
 qmduOriG1/+q7n4+sBSwGw==

<SEC-DOCUMENT>0001047469-03-028479.txt : 20030821
<SEC-HEADER>0001047469-03-028479.hdr.sgml : 20030821
<ACCEPTANCE-DATETIME>20030821152700
ACCESSION NUMBER:		0001047469-03-028479
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20030821
ITEM INFORMATION:		Other events
ITEM INFORMATION:		Financial statements and exhibits
FILED AS OF DATE:		20030821

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OVERSTOCK COM INC
		CENTRAL INDEX KEY:			0001130713
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				870634302
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49799
		FILM NUMBER:		03860126

	BUSINESS ADDRESS:	
		STREET 1:		6322 SOUTH 3000 EAST
		STREET 2:		STE 100
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121
		BUSINESS PHONE:		8019473100

	MAIL ADDRESS:	
		STREET 1:		6322 SOUTH 3000 EAST
		STREET 2:		STE 100
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a2117487z8-k.htm
<DESCRIPTION>8-K
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>a2117487zex-99_1.htm
<DESCRIPTION>EX-99.1
</DOCUMENT>
</SUBMISSION>