<SUBMISSION>
<ACCESSION-NUMBER>0001047469-04-035455
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>4
<PERIOD>20041130
<ITEMS>2.03
<ITEMS>9.01
<FILING-DATE>20041130
<DATE-OF-FILING-DATE-CHANGE>20041130
<FILER>
<COMPANY-DATA>
<CONFORMED-NAME>OVERSTOCK COM INC
<CIK>0001130713
<ASSIGNED-SIC>7389
<IRS-NUMBER>870634302
<STATE-OF-INCORPORATION>UT
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<FILING-VALUES>
<FORM-TYPE>8-K
<ACT>34
<FILE-NUMBER>000-49799
<FILM-NUMBER>041175078
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>6322 SOUTH 3000 EAST
<STREET2>STE 100
<CITY>SALT LAKE CITY
<STATE>UT
<ZIP>84121
<PHONE>8019473100
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>6322 SOUTH 3000 EAST
<STREET2>STE 100
<CITY>SALT LAKE CITY
<STATE>UT
<ZIP>84121
</MAIL-ADDRESS>
</FILER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>a2147573z8-k.htm
<DESCRIPTION>8-K
<TEXT>
<HTML>
<HEAD>
</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04DEN2823_1">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<P ALIGN="CENTER"><FONT SIZE=5><B>SECURITIES AND EXCHANGE COMMISSION<BR>  </B></FONT><FONT SIZE=2><B>Washington, D.C. 20549  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=5><B>FORM 8-K  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=3><B>CURRENT REPORT  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>Pursuant to Section&nbsp;13 or 15(d)&nbsp;of<BR>
the Securities Exchange Act of 1934  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>Date of Report (Date of earliest event reported): </FONT><FONT SIZE=2><B>November&nbsp;30, 2004  </B></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=5><B>OVERSTOCK.COM,&nbsp;INC.<BR>  </B></FONT><FONT SIZE=2>(Exact name of registrant as specified in its charter) </FONT></P>

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<TD WIDTH="31%" ALIGN="CENTER"><FONT SIZE=2><B>Delaware</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="31%" ALIGN="CENTER"><FONT SIZE=2><B>000-49799</B></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="31%" ALIGN="CENTER"><FONT SIZE=2><B>87-0634302</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="31%" ALIGN="CENTER"><FONT SIZE=2>(State or other jurisdiction<BR>
of incorporation)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="31%" ALIGN="CENTER"><FONT SIZE=2>(Commission<BR>
File Number)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="31%" ALIGN="CENTER"><FONT SIZE=2>(I.R.S. Employer<BR>
Identification No.)</FONT></TD>
</TR>
</TABLE></DIV>
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<P ALIGN="CENTER"><FONT SIZE=2><B>6322 South 3000 East, Suite&nbsp;100<BR>
Salt Lake City, Utah 84121<BR>  </B></FONT><FONT SIZE=2>(Address of principal executive offices, including zip code) </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2><B>(801)&nbsp;947-3100<BR>  </B></FONT><FONT SIZE=2>(Registrant's telephone number, including area code) </FONT></P>

<P><FONT SIZE=2>Check
the appropriate box below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions: </FONT></P>

<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2><FONT FACE="WINGDINGS">&#111;</FONT></FONT></DT><DD><FONT SIZE=2>Written
communications pursuant to Rule&nbsp;425 under the Securities Act (17 CFR 230.425)
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2><FONT FACE="WINGDINGS">&#111;</FONT></FONT></DT><DD><FONT SIZE=2>Soliciting
material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17 CFR 240.14a-12)
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2><FONT FACE="WINGDINGS">&#111;</FONT></FONT></DT><DD><FONT SIZE=2>Pre-commencement
communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2><FONT FACE="WINGDINGS">&#111;</FONT></FONT></DT><DD><FONT SIZE=2>Pre-commencement
communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c)) </FONT></DD></DL>
<HR NOSHADE>
<P style='page-break-before:always'></p>
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<P><FONT SIZE=2><A
NAME="page_de2823_1_2"> </A> </FONT></P>

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<P><FONT SIZE=2><A
NAME="de2823_item_2.03._creation_of_a_direc__ite04542"> </A>
<A NAME="toc_de2823_1"> </A>
<BR></FONT><FONT SIZE=2><B>Item 2.03. Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On November&nbsp;30, 2004, the Company issued $20,000,000 aggregate principal amount of its 3.75% Convertible Senior Notes due 2011 (the "Notes") pursuant to an
Indenture dated November&nbsp;23, 2004 between the Company and Wells Fargo Bank, N.A., as Trustee. The Notes were sold within the United States only to qualified institutional buyers in reliance on
Rule&nbsp;144A under the Securities Act of 1933, as amended (the "Securities Act"). The Notes have not been registered under the Securities Act or any state securities laws, and, unless so
registered, may not be offered or sold in the United States except pursuant to an exemption from, or in a transaction not subject to, the registration requirements of the Securities Act and applicable
state securities laws. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Descriptions
of the material terms of the Notes and of the related Indenture and Registration Rights Agreement are contained in the Company's Report on Form&nbsp;8-K dated
November&nbsp;23, 2004 and filed with the SEC on November&nbsp;24, 2004, and such descriptions are incorporated herein by this reference. The descriptions incorporated herein are qualified in
their entirety by the Indenture and the Registration Rights Agreement, copies of which are filed as exhibits to the Company's Report on Form&nbsp;8-K dated November&nbsp;23, 2004. </FONT></P>


<P><FONT SIZE=2><A
NAME="de2823_item_9.01._financial_statements_and_exhibits."> </A>
<A NAME="toc_de2823_2"> </A>
<BR></FONT><FONT SIZE=2><B>Item 9.01. Financial Statements and Exhibits.    <BR>    </B></FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>(c)</FONT></DT><DD><FONT SIZE=2>Exhibits.
The following exhibit is filed herewith: </FONT></DD></DL>
</UL>
<BR>

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<TH WIDTH="11%" ALIGN="CENTER"><FONT SIZE=1><B>Exhibit&nbsp;No.</B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="86%" ALIGN="LEFT"><FONT SIZE=1><B>Description<BR> </B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="11%" ALIGN="RIGHT"><FONT SIZE=2>99.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2>Press Release of Overstock.com,&nbsp;Inc. issued November&nbsp;30, 2004 relating to the closing of the Company's sale of 180,000 shares of its common stock.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="11%" ALIGN="RIGHT"><FONT SIZE=2><BR>
99.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="86%"><FONT SIZE=2><BR>
Press Release of Overstock.com,&nbsp;Inc. issued November&nbsp;30, 2004 relating to the closing of the Company's sale of $20,000,000 aggregate principal amount of its 3.75% Convertible Senior Notes due 2011</FONT></TD>
</TR>
</TABLE></DIV>
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<P ALIGN="CENTER"><FONT SIZE=2>2</FONT></P>

<HR NOSHADE>
<P style='page-break-before:always'></p>
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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="page_jc2823_1_3"> </A> </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="jc2823_signature"> </A>
<A NAME="toc_jc2823_1"> </A>
<BR></FONT><FONT SIZE=2><B>SIGNATURE    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized. </FONT></P>

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<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><BR>
OVERSTOCK.COM,&nbsp;INC.</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="42%"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>DAVID CHIDESTER</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> David Chidester<BR>
Vice President, Finance</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="8%"><FONT SIZE=2><BR>
Dated:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="42%"><FONT SIZE=2><BR>
November&nbsp;30, 2004</FONT></TD>
</TR>
</TABLE>
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<P ALIGN="CENTER"><FONT SIZE=2>3</FONT></P>

<HR NOSHADE>
<P style='page-break-before:always'></p>
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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ka2823_exhibit_index"> </A>
<A NAME="toc_ka2823_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXHIBIT INDEX    <BR>    </B></FONT></P>

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<TR VALIGN="BOTTOM">
<TH WIDTH="10%" ALIGN="CENTER"><FONT SIZE=1><B>Exhibit<BR>
Number</B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="88%" ALIGN="LEFT"><FONT SIZE=1><B>Description<BR> </B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2>99.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Press Release of Overstock.com,&nbsp;Inc. issued November&nbsp;30, 2004 relating to the closing of the Company's sale of 180,000 shares of its common stock</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
99.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Press Release of Overstock.com,&nbsp;Inc. issued November&nbsp;30, 2004 relating to the closing of the Company's sale of $20,000,000 aggregate principal amount of its 3.75% Convertible Senior Notes due 2011</FONT></TD>
</TR>
</TABLE>
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<HR NOSHADE>
<P style='page-break-before:always'></p>
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<BR>
<P><br><A NAME="04DEN2823_1">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<UL>
<FONT SIZE=2><A HREF="#toc_de2823_1">Item 2.03. Creation of a Direct Financial Obligation or an Obligation under an Off-Balance Sheet Arrangement of a Registrant</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_de2823_2">Item 9.01. Financial Statements and Exhibits.</A></FONT><BR>
</UL>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_jc2823_1">SIGNATURE</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ka2823_1">EXHIBIT INDEX</A></FONT><BR>
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</BODY>
</HTML>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a2147573zex-99_1.htm
<DESCRIPTION>EX 99.1
<TEXT>
<HTML>
<HEAD>
</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04DEN2823_2">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><B>Exhibit 99.1  </B></FONT></P>

<P ALIGN="RIGHT"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT> <FONT SIZE=2><B>
<IMG SRC="g991151.jpg" ALT="Logo" WIDTH="190" HEIGHT="42">
  </B></FONT></P>

<P><FONT SIZE=4><I>NEWS RELEASE  </I></FONT></P>

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<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="49%"><FONT SIZE=2><I>For Immediate Release</I></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%"><FONT SIZE=2><B>Media Contact:<BR> </B></FONT><FONT SIZE=2>Scott Blevins<BR>
Overstock.com,&nbsp;Inc.<BR>
+1 (801) 947-3133<BR>
sblevins@overstock.com</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="49%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%"><BR><FONT SIZE=2><B>Investor Contact:</B></FONT><FONT SIZE=2><BR>
Kathryn Huang Hadley<BR>
Overstock.com,&nbsp;Inc.<BR>
+1 (801) 947-3282<BR>
khuang@overstock.com</FONT></TD>
</TR>
</TABLE>
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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ma2823_overstock.com,_inc._announces___ove04362"> </A>
<A NAME="toc_ma2823_1"> </A>
<BR></FONT><FONT SIZE=2><B>Overstock.com,&nbsp;Inc. Announces Closing of Underwriters' Over-Allotment Option Relating to Common Stock Offering    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SALT LAKE CITY, Nov.&nbsp;30, 2004&#151;Overstock.com,&nbsp;Inc. (Nasdaq: OSTK) today announced that the underwriters of the Company's recent public
offering of its common stock have completed the
exercise of their over-allotment option to purchase an additional 180,000 shares of the Company's common stock. The closing occurred on November&nbsp;30, 2004 and resulted in net
proceeds to the Company of approximately $9.8&nbsp;million. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Lehman
Brothers&nbsp;Inc. acted as the sole book-running manager, and Piper Jaffray&nbsp;&amp; Co., Legg Mason Wood Walker, Incorporated and WR Hambrecht&nbsp;+&nbsp;Co,
LLC. acted as co-managers. Overstock.com expects to use the net proceeds from the offering for working capital requirements and general corporate purposes. In addition, a portion of the
proceeds may be used to acquire complementary technologies or businesses. However, Overstock.com currently has no commitments or agreements and is not involved in any negotiations with respect to any
such transactions. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
press release does not constitute an offer to sell or the solicitation of an offer to buy any of the securities. A final prospectus supplement relating to these securities has been
filed with the Securities and Exchange Commission. These securities may be sold only by means of the final prospectus supplement and related prospectus, copies of which may be obtained from: </FONT></P>

<P><FONT SIZE=2>Lehman
Brothers&nbsp;Inc.<BR>
c/o ADP Financial Services<BR>
Prospectus Fulfillment<BR>
1155 Long Island Avenue<BR>
Edgewood, NY 11717<BR>
(613)&nbsp;254-7106 </FONT></P>

<P><FONT SIZE=2>Piper
Jaffray&nbsp;&amp; Co.<BR>
U.S. Bancorp Center<BR>
800 Nicollet Mall<BR>
Suite&nbsp;800<BR>
Minneapolis, MN 55402<BR>
(612)&nbsp;303-6000 </FONT></P>

<HR NOSHADE>
<P style='page-break-before:always'></p>
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<A NAME="page_ma2823_1_2"> </A>

<P><FONT SIZE=2>Legg
Mason Wood Walker, Incorporated<BR>
100 Light Street<BR>
Baltimore, MD 21202<BR>
(877)&nbsp;534-4627 </FONT></P>

<P><FONT SIZE=2>WR
Hambrecht&nbsp;+&nbsp;Co, LLC.<BR>
539 Bryant St.<BR>
San Francisco, CA 94107<BR>
(415)&nbsp;551-8600 </FONT></P>

<P><FONT SIZE=2><B>About Overstock.com  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Overstock.com&nbsp;Inc. is an online "closeout" retailer, offering discount, brand-name merchandise for sale over the Internet, as well as an online
auction site. The company offers its customers an opportunity to shop for bargains conveniently, while offering its suppliers an alternative inventory liquidation distribution channel. </FONT></P>


<P><FONT SIZE=2><B>Cautionary Statement Regarding Forward-Looking Statements  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This press release contains statements that are "forward-looking statements" within the meaning of Section&nbsp;27A of the Securities Act of 1933, as amended,
and Section&nbsp;21E of the Securities Exchange Act of 1934, as amended. All statements contained in this press release, other than statements of historical facts, are "forward-looking statements"
for purposes of these provisions. These forward-looking statements include Overstock.com's intended use of proceeds of the sale of common stock. Overstock.com's business is subject to the risks
described in our Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2003, our Quarterly Reports on Form&nbsp;10-Q for the quarters ended
March&nbsp;31, 2004, June&nbsp;30, 2004 and September&nbsp;30, 2004, our prospectus supplement filed with the SEC on November&nbsp;18, 2004 and all of our subsequent filings with the
Securities and Exchange Commission. Overstock.com's annual, quarterly and other filed reports are available over the Internet at the SEC's web site at http://www.sec.gov. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>#
# # </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>2</FONT></P>

<HR NOSHADE>
<P style='page-break-before:always'></p>
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<BR>
<P><br><A NAME="04DEN2823_2">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ma2823_1">Overstock.com, Inc. Announces Closing of Underwriters' Over-Allotment Option Relating to Common Stock Offering</A></FONT><BR>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>a2147573zex-99_2.htm
<DESCRIPTION>EX 99.2
<TEXT>
<HTML>
<HEAD>
</HEAD>
<BODY BGCOLOR="#FFFFFF" LINK=BLUE  VLINK=PURPLE>
<BR>
<FONT SIZE=3 ><A HREF="#04DEN2823_3">QuickLinks</A></FONT>
<font size=3> -- Click here to rapidly navigate through this document</font>
<!-- TOC_END -->
<P ALIGN="RIGHT"><FONT SIZE=2><B>Exhibit 99.2  </B></FONT></P>

<P ALIGN="RIGHT"><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT> <FONT SIZE=2><B>
<IMG SRC="g991151.jpg" ALT="Logo" WIDTH="190" HEIGHT="42">
  </B></FONT></P>

<P><FONT SIZE=4><I>NEWS RELEASE  </I></FONT></P>

<!-- User-specified TAGGED TABLE -->
<TABLE WIDTH="100%" BORDER=0 CELLSPACING=0 CELLPADDING=0>
<TR VALIGN="TOP">
<TD WIDTH="49%"><FONT SIZE=2><I>For Immediate Release</I></FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="49%"><FONT SIZE=2><B>Media Contact:<BR> </B></FONT><FONT SIZE=2>Scott Blevins<BR>
Overstock.com,&nbsp;Inc.<BR>
+1 (801) 947-3133<BR>
sblevins@overstock.com</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="49%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="49%"><BR><FONT SIZE=2><B>Investor Contact:</B></FONT><FONT SIZE=2><BR>
Kathryn Huang Hadley<BR>
Overstock.com,&nbsp;Inc.<BR>
+1 (801) 947-3282<BR>
khuang@overstock.com</FONT></TD>
</TR>
</TABLE>
<!-- end of user-specified TAGGED TABLE -->

<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="mc2823_overstock.com,_inc._announces___ove04307"> </A>
<A NAME="toc_mc2823_1"> </A>
<BR></FONT><FONT SIZE=2><B>Overstock.com,&nbsp;Inc. Announces Closing of Initial Purchasers' Option on $20 Million of 3.75% Senior Convertible Notes Due 2011    <BR>    </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;SALT LAKE CITY, Nov.&nbsp;30, 2004&#151;Overstock.com,&nbsp;Inc. (Nasdaq: OSTK) today announced that the initial purchasers of the Company's recent
sale of its 3.75% senior convertible notes due 2011
in a private offering have completed the exercise of their option to purchase an additional $20&nbsp;million principal amount of notes. The sale resulted in net proceeds to the Company of
approximately $19.4&nbsp;million. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
notes are convertible, at the option of the holders, into shares of Overstock.com's common stock at a conversion price of $76.23 per share, which is subject to adjustment upon
certain events. At the initial conversion price, each $1,000 principal amount of notes is convertible into 13.1182 shares of Overstock.com's common stock. The initial conversion price represents a
32.5% premium over the closing sale price of Overstock.com's common stock on November&nbsp;17, 2004, which was $57.53 per share. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
notes will bear interest at a rate of 3.75% per annum, and will be general, unsecured obligations of Overstock.com. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Overstock.com
expects to use the net proceeds from the offering for working capital requirements and general corporate purposes. In addition, a portion of the proceeds may be used to
acquire complementary technologies or businesses. However, Overstock.com currently has no commitments or agreements and is not involved in any negotiations with respect to any such transactions. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
offering of the notes was made only to qualified institutional buyers in reliance on Rule&nbsp;144A under the Securities Act of 1933, as amended (the "Securities Act"). The
securities offered were not registered under the Securities Act or any state securities laws, and unless so registered, may not be offered or sold in the United States except pursuant to an exemption
from, or in a transaction not subject to, the registration requirements of the Securities Act and applicable state securities laws. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This
press release does not constitute an offer to sell or the solicitation of an offer to buy any security and shall not constitute an offer, solicitation or sale in any jurisdiction in
which such offering would be unlawful. </FONT></P>


<P><FONT SIZE=2><B>Cautionary Statement Regarding Forward-Looking Statements  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This press release contains statements that are "forward-looking statements" within the meaning of Section&nbsp;27A of the Securities Act and Section&nbsp;21E
of the Securities Exchange Act of 1934, as amended. All statements contained in this press release, other than statements of historical facts, are "forward- </FONT></P>

<HR NOSHADE>
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<P><FONT SIZE=2>looking
statements" for purposes of these provisions. These forward-looking statements include Overstock.com's intended use of proceeds of the sale of notes. Overstock.com's business is subject to the
risks described in our Annual Report on Form&nbsp;10-K for the year ended December&nbsp;31, 2003 and our Quarterly Reports on Form&nbsp;10-Q for the quarters ended
March&nbsp;31, 2004, June&nbsp;30, 2004 and September&nbsp;30, 2004 and all of our subsequent filings with the Securities and Exchange Commission. Overstock.com's annual, quarterly and other
filed reports are available over the Internet at the SEC's web site at http://www.sec.gov. </FONT></P>

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<P><br><A NAME="04DEN2823_3">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_mc2823_1">Overstock.com, Inc. Announces Closing of Initial Purchasers' Option on $20 Million of 3.75% Senior Convertible Notes Due 2011</A></FONT><BR>

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end

</TEXT>
</DOCUMENT>
</SUBMISSION>
