Exhibit 23.2
CONSENT OF INDEPENDENT ACCOUNTANTS
We hereby consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated February 20, 2004, except for Note 20, as to which the date is May 7, 2004, relating to the financial statements of Overstock.com, Inc. as of December 31, 2002 and 2003 and for each of the three years in the period ended December 31, 2003, which appear in the Registration Statement on Form S-3, as supplemented May 13, 2004.
PricewaterhouseCoopers LLP
Salt
Lake City, Utah
May 20, 2004