<SUBMISSION>
<ACCESSION-NUMBER>0001104659-04-038663
<TYPE>8-K
<PUBLIC-DOCUMENT-COUNT>6
<PERIOD>20041202
<ITEMS>1.01
<ITEMS>2.03
<ITEMS>9.01
<FILING-DATE>20041207
<DATE-OF-FILING-DATE-CHANGE>20041207
<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>041188565
</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>a04-14169_38k.htm
<DESCRIPTION>8-K
<TEXT>
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<p align="center" style="border:none;margin:0in 0in .0001pt;padding:0in;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">UNITED STATES<br>
SECURITIES AND EXCHANGE COMMISSION</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Washington, D.C. 20549</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">FORM 8-K</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">CURRENT REPORT</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="3" face="Times New Roman" style="font-size:12.0pt;font-weight:bold;">Pursuant to Section&nbsp;13 or 15(d) of<br>
the Securities Exchange Act of 1934</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">December 7, 2004 (December 2, 2004)</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date of Report (date of earliest event reported)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="5" face="Times New Roman" style="font-size:18.0pt;font-weight:bold;">Overstock.com, Inc.</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Exact name of Registrant as specified in its charter)</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="center">

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.34%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Delaware</font></b></p>
  </td>
  <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.34%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">000-49799</font></b></p>
  </td>
  <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.32%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">87-0634302</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.34%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(State or other jurisdiction of<br>
  incorporation or organization)</font></p>
  </td>
  <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.34%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Commission File Number)</font></p>
  </td>
  <td width="33%" valign="top" style="padding:0in 0in 0in 0in;width:33.32%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(I.R.S. Employer<br>
  Identification Number)</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;letter-spacing:-.1pt;">6322 South
  3000 East, Suite 100</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Salt Lake City, Utah 84121</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Address of principal executive offices)</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">(801) 947-3100</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Registrant&#146;s telephone number, including area code)</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="100%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:100.0%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(Former name or former address, if changed since last report)</font></p>
  </td>
 </tr>
</table>

</div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Check
the appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-align:left;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Written communications pursuant to Rule 425
under the Securities Act (17 CFR 230.425)</p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-align:left;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Soliciting material pursuant to Rule 14a-12
under the Exchange Act (17 CFR 240.14a-12)</p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-align:left;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Pre-commencement communications pursuant to
Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt .25in;text-align:left;text-autospace:none;text-indent:-.25in;"><font size="2" face="Wingdings" style="font-size:10.0pt;">o</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Pre-commencement communications pursuant to
Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</p>

<div style="border:none;border-bottom:double windowtext 9.0pt;padding:0in 0in 0in 0in;">

<p align="center" style="border:none;margin:0in 0in .0001pt;padding:0in;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

</div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<div align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 1.01 Entry into a Material
Definitive Agreement</font></b></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On December 2, 2004, Overstock.com, Inc. (the &#147;Company&#148;) and Old Mill
Technology Center, LLC (&#147;OMTech&#148;) delivered binding copies of a sublease
agreement, dated December 1, 2004 for a portion of Suite 100 in the Old Mill
Corporation Center III in Salt Lake City, Utah (the &#147;Building&#148;).&#160; Pursuant to this sublease agreement, the
Company will sublease approximately 12,615 rentable square feet for a term of
10 years beginning when the Company occupies the premises, which the Company
expects will be in May 2005.&#160; The monthly
base rent due under the sublease during the term is $17.43 per rentable square foot,
and escalates at the rate of 3% per year.&#160;
The Company is also obligated to pay its proportionate share of all
costs, expenses and obligations of every kind relating to the Premises, the
Building and the Property (each as defined in the sublease), and is entitled to
a tenant improvement allowance for specified purposes.</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On December 2, 2004, the Company and Document Control Systems, Inc. (&#147;DCS&#148;)
delivered binding copies of a sublease agreement, dated December 1, 2004 for
Suite 500 in the Building.&#160; Pursuant to
this sublease agreement, the Company will sublease approximately 24,161 rentable
square feet for a term of 10 years beginning when the Company occupies the
premises, which the Company expects will be in May 2005.&#160; The monthly base rent due under the sublease
during the term is $17.43 per rentable square foot, and escalates at the rate
of 3% per year.&#160; The Company is also
obligated to pay its proportionate share of all costs, expenses and obligations
of every kind relating to the Premises, the Building and the Property (each as
defined in the sublease), and is entitled to a tenant improvement allowance for
specified purposes.</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On December 2, 2004, the Company and Information Technology
International, Inc. (&#147;ITI&#148;) delivered binding copies of a sublease agreement,
dated December 1, 2004 for Suite 600 in the Building.&#160; Pursuant to this sublease agreement, the
Company will sublease approximately 24,161 rentable square feet for a term of
10 years beginning when the Company occupies the premises, which the Company
expects will be in May 2005.&#160; The monthly
base rent due under the sublease during the term is $17.43 per rentable square foot,
and escalates at the rate of 3% per year.&#160;
The Company is also obligated to pay its proportionate share of all
costs, expenses and obligations of every kind relating to the Premises, the
Building and the Property (each as defined in the sublease), and is entitled to
a tenant improvement allowance for specified purposes.</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="font-size:10.0pt;margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman"><font style="font-size:10.0pt;">On December 2, 2004, the Company and Holladay Building East L.L.C. (&#147;HBE&#148;)
delivered binding copies of a fourth amendment (the &#147;Fourth Amendment&#148;) to the
lease agreement with HBE, dated November 27, 2001, as amended to date, for
Suites 200, 300 and 400 in the Building.&#160;
Pursuant to the Fourth Amendment, the Company will lease approximately </font>67,235</font> rentable square feet for a term of 10 years beginning
when the Company occupies the premises, which the Company expects will be in
May 2005.&#160; The monthly base rent due
under the sublease during the term is $17.43 per rentable square foot, and
escalates at the rate of 3% per year.&#160;
The Company is also obligated to pay its proportionate share of all
costs, expenses and obligations of every kind relating to the Premises, the
Building and the Property (each as defined in the Fourth Amendment), and is
entitled to a tenant improvement allowance for specified purposes.&#160; Upon occupation of the premises, the
Company&#146;s obligation to pay rent to HBE for its current leased property located
at 6322 South 3000 East, Salt Lake City, Utah shall cease.</p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">On December 2, 2004, the Company and OMTech delivered binding copies to
a co-location center agreement (the &#147;Co-location Agreement&#148;), dated December 1,
2004.&#160; Pursuant to the Co-location
Agreement, the Company will lease approximately 2,000 square feet on the first
floor of the Building for a term of 10 years beginning when the Company
occupies the premises, which the Company expects will be in May 2004.&#160; The monthly base rent due under the sublease
during the term is $38,500 per month and escalates at the rate of 3% per year.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The foregoing discussion of the subleases, Fourth Amendment and the
Co-location Agreement is qualified in its entirety by the terms of the various
agreements, copies of which are filed as exhibits hereto and incorporated
herein by reference.</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 2.03 Creation of a Direct Financial Obligation or an
Obligation under an Off-Balance Sheet Arrangement of a Registrant</font></b></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The disclosure set forth under Item 1.01 is incorporated herein by
reference.</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Item 9.01 Financial Statements and Exhibits</font></b></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-autospace:none;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="1" cellspacing="0" cellpadding="0" width="100%" style="border:none;border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="8%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Exhibit<br>
  Number</font></b></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:.5in;"><b><font size="1" face="Times New Roman" style="font-size:1.0pt;font-weight:bold;">&nbsp;</font></b></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:.5in;"><b><font size="1" face="Times New Roman" style="font-size:8.0pt;font-weight:bold;">Description</font></b></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="left" style="margin:0in 0in .0001pt 10.0pt;text-align:left;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="right" style="margin:0in 0in .0001pt;text-align:right;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.1</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sublease Agreement by and between Overstock.com, Inc., Old Mill
  Technology Center, LLC, and Old Mill Building LLC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.2</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sublease Agreement by and between Overstock.com, Inc., Document
  Controls systems, Inc., and Old Mill Building LLC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.3</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Sublease Agreement by and between Overstock.com, Inc., Information
  Technology International, Inc., and Old Mill Building LLC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.4</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Old Mill Corporate Center Fourth Amendment to the Lease Agreement.</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="8%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:8.92%;">
  <p align="center" style="margin:0in 0in .0001pt 10.0pt;text-align:center;text-indent:-10.0pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">99.5</font></p>
  </td>
  <td width="2%" valign="top" style="border:none;padding:0in 0in 0in 0in;width:2.5%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="89%" valign="bottom" style="border:none;padding:0in 0in 0in 0in;width:89.4%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Co-location Center Agreement.</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">SIGNATURE</font></b></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">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>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="46%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:46.88%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><u><font size="2" face="Times New Roman" style="font-size:10.0pt;">OVERSTOCK.COM, INC.</font></u></p>
  </td>
 </tr>
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="46%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:46.88%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="46%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:46.88%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.26%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="26%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:26.88%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;/s/David K. Chidester</font></p>
  </td>
  <td width="15%" valign="top" style="padding:0in 0in 0in 0in;width:15.74%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.26%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="42%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:42.62%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">David K. Chidester</font></p>
  </td>
 </tr>
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.26%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="42%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:42.62%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Vice President, Finance</font></p>
  </td>
 </tr>
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="46%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:46.88%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="53%" valign="top" style="padding:0in 0in 0in 0in;width:53.12%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="46%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:46.88%;">
  <p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Date: December 7, 2004</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div align="left" style="margin:0in 0in .0001pt;text-align:left;text-indent:0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a04-14169_3ex99d1.htm
<DESCRIPTION>EX-99.1
<TEXT>
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<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit 99.1</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SUBLEASE
AGREEMENT</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THIS SUBLEASE
AGREEMENT (this &#147;Sublease&#148;) is made and entered into as of December 1, 2004, by
and between OLD MILL TECHNOLOGY CENTER, LLC (&#147;OMTech&#148;), a Utah limited
liability company, OVERSTOCK.COM, INC. (&#147;Overstock&#148;), a Delaware Corporation,
and OLD MILL BUILDING LLC (&#147;OMB&#148;), a Utah limited liability company.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RECITALS</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A.&#160; OMB, as lessor, and OMTech, as lessee,
entered into a Lease Agreement dated as of October 30, 2004 (the &#147;Master Lease&#148;)
for Suite 100 in the Old Mill Corporate Center III building (the &#147;Building&#148;),
which is located at 6440 South 3000 East, Salt Lake City, Salt Lake County,
Utah 84121.&#160; A portion of Suite 100
consisting of approximately 2000 square feet will be built out and sublet
separately as a co-location center for Overstock.&#160; The remainder of Suite 100 shall be referred
to herein as the &#147;Premises&#148; and shall consist of approximately 12,615 rentable
square feet.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">B.&#160; Overstock desires to sublease the office
space in Premises from OMTech, and OMTech is willing to sublease the Premises
to Overstock on the terms and conditions set forth
hereinafter.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">C.&#160; Holladay Building East L.L.C. (&#147;HBE&#148;), as
lessor, and Overstock entered into a Lease Agreement dated January 23, 2002
(the &#147;Suite 100 Lease&#148;) for Suite 100 in the Old Mill Corporate Center located
at 6322 South 3000 East, Salt Lake City, Utah 84121.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">D.&#160; HBE, OMB and Overstock entered into a Fourth
Amendment to Lease Agreement dated December 1, 2004 (the &#147;Fourth Amendment&#148;)
pursuant to which Overstock agreed to move to Suites 200, 300 and 400 of the
Building, with the relationship between OMB and Overstock to be governed by the
terms of the Suite 100 Lease except as modified by the provisions of the Fourth
Amendment.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">E.&#160; OMB, OMTech and Overstock desire that the
terms of the Suite 100 Lease shall govern their relationship except as
otherwise specifically provided herein.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">NOW,
THEREFORE, in consideration of their mutual promises and covenants set forth
hereinafter, the parties agree as follows:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">AGREEMENT</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.&#160;
Inclusion of Recitals.</font></b>&#160; The foregoing recitals are included herein
and made a part of this Sublease.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.&#160;
Sublease; Term.</font></b>&#160;
OMTech hereby subleases the Premises to Overstock, and Overstock hereby
subleases the Premises from OMTech for a term (the &#147;Sublease Term&#148;)</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">commencing</font>
on the date OMB delivers to OMTech possession of the Premises in substantially
complete condition&#160; (the &#147;Commencement
Date&#148;) and terminating on the date ten (10) years following the Commencement
Date or such earlier date upon which the term may expire or terminate pursuant
to any of the provisions of this Sublease or the Suite 100 Lease.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.&#160;
Base Rent.</font></b>&#160;
Overstock agrees to pay directly to OMB, without previous demand
therefore and without set-off, abatement, credit, deduction or claim of offset,
Base Rent as set forth in Exhibit A.&#160;
Base Rent shall escalate at the rate of 3% per year on each anniversary
date of this Sublease.&#160; In the event the
Sublease Term commences or ends on any day other than the first or last day of
a month, respectively, the Base Rent for such month shall be paid for the
fraction of the month during which a portion of the Sublease Term exists.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.&#160;
Additional Rent.</font></b>&#160; Overstock agrees that it shall pay its
proportionate share of costs, expenses and obligations of every kind relating
to the Premises, the Building and the Property.&#160;
Overstock agrees to pay directly to OMB all amounts owed with respect to
Additional Rent on the Premises.&#160; Additional
Rent may be estimated and is to be paid monthly at the same time as the payment
of Base Rent.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.&#160;
Tenant Improvement Allowance.</font></b>&#160; OMB will provide Overstock a tenant
improvement allowance set forth on Exhibit A to build out the space, including
architectural plans, constructing documents and construction permits, subject to
review and approval by OMB.&#160; OMTech
hereby assigns to Overstock any right it may have
pursuant to the Master Lease to such tenant improvement allowance.&#160; Overstock hereby agrees that it will use the
tenant improvement allowance to build out the Premises in accordance with the
Standard Finish Terms of the Building.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.&#160;
Late Charges.</font></b>&#160;
Overstock shall pay all rental and other sums due hereunder in a timely
manner directly to OMB.&#160; To the extent
Overstock has not made all payments due hereunder when due, Overstock shall be
responsible for all late charges and all other fees and costs imposed by OMB
under the terms of the Suite 100 Lease</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.&#160;
Assignment; Subletting.</font></b>&#160; Lessee may sublet the Premise or any part
thereof to a tenant for use as office space with Lessor&#146;s prior written
consent.&#160; Lessor agrees that it will not
unreasonably withhold or delay such consent.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8.&#160;
Suite 100 Lease.</font></b>&#160; Except as specifically set forth herein, OMB
and Overstock hereby agree to fully adhere to, perform and comply with all
covenants, agreements, terms, provisions, conditions, duties and obligations
contained in the Suite 100 Lease and to apply them to this Premises.&#160; The terms in this Sublease shall control any
conflict between the Suite 100 Lease and this Sublease with respect to the
Premises but the intent of the parties is that this Sublease and the Suite 100
Lease shall together provide all the terms for the sublease of this space from
OMTech to Overstock.</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">9.&#160;
Successors and Assigns.</font></b>&#160; The terms and provisions of this Sublease
shall inure to the benefit of and be binding upon the parties and their
respective heirs, successors, representatives and assigns.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">10.&#160;
Conflict.</font></b>&#160;
In the event of a conflict between the terms of this Sublease and the
terms of the Master Lease or the terms of the Suite 100 Lease, the terms of
this Sublease shall govern.&#160; In the event
of a conflict between the terms of the Master Lease and the Suite 100 Lease
(except as to the description of the Premises, the lease term, and the amount
of Base Rent and Additional Rent payable by Overstock), the terms of the Suite
100 Lease shall govern.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">11.&#160;
Governing Law.</font></b>&#160;
This Sublease shall be governed by and construed in accordance with the
laws of the State of Utah.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">12.&#160;
Invalid or Unenforceable Provisions.</font></b>&#160; If any term or provision of this Sublease or
the application thereof to any person or circumstance shall, to any extent, be
invalid or unenforceable, the remainder of this Sublease, or the application of
such term or provision to persons or circumstances other than those as to which
it is held invalid or unenforceable, shall not be affected thereby; and each
remaining term and provision of this Sublease shall be valid and be enforced to
the fullest extent permitted by law.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">13.&#160;
Consent of OMB.</font></b>&#160;
OMB hereby consents to this Sublease Agreement.&#160; However, such consent shall not be construed
to waive OMB&#146;s right to consent to any future sublease or assignment pursuant
to the terms of the Suite 100 Lease or the Master Lease.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">14.&#160;
Attorney&#146;s Fees.</font></b>&#160; In the event of any legal action arising out
of or in connection with this Sublease, the prevailing party shall be entitled
to recover its reasonable attorney&#146;s fees from the other party.</p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="left" style="margin:0in 0in .0001pt;text-align:left;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">IN WITNESS WHEREOF, the parties have executed this Sublease as of the
day and year first above written.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">DOCUMENT
  CONTROL SYSTEMS, INC.</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OVERSTOCK.COM,
  INC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="40%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:40.06%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.54%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="36%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:36.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.14%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="14%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:14.7%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="23%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:23.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:8.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.46%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="12%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:12.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="25%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:25.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OLD MILL
  BUILDING LLC</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="40%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:40.06%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.54%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.14%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="14%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:14.7%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="23%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:23.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="31" style="border:none;"></td>
  <td width="38" style="border:none;"></td>
  <td width="27" style="border:none;"></td>
  <td width="110" style="border:none;"></td>
  <td width="126" style="border:none;"></td>
  <td width="49" style="border:none;"></td>
  <td width="32" style="border:none;"></td>
  <td width="32" style="border:none;"></td>
  <td width="26" style="border:none;"></td>
  <td width="92" style="border:none;"></td>
  <td width="125" style="border:none;"></td>
  <td width="62" style="border:none;"></td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXHIBIT A</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Financial Terms</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Base Rent as set forth in
Paragraph 3 is at the annual rate of $17.43 per rentable square foot payable
monthly in advance.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Tenant Improvement
Allowance set forth in Paragraph 5 of this Sublease is $22.00 per office square
foot of leased space.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<DOCUMENT>
<TYPE>EX-99.2
<SEQUENCE>3
<FILENAME>a04-14169_3ex99d2.htm
<DESCRIPTION>EX-99.2
<TEXT>
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<div style="font-family:Times New Roman;">

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit 99.2</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SUBLEASE
AGREEMENT</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THIS SUBLEASE
AGREEMENT (this &#147;Sublease&#148;) is made and entered into as of December 1, 2004, by
and between DOCUMENT CONTROL SYSTEMS, INC. (&#147;DCS&#148;), a Utah corporation,
OVERSTOCK.COM, INC. (&#147;Overstock&#148;), a Delaware Corporation, and OLD MILL
BUILDING LLC (&#147;OMB&#148;), a Utah limited liability company.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RECITALS</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A.&#160; OMB, as lessor, and DCS, as lessee, entered
into a Lease Agreement dated as of October 30, 2004 (the &#147;Master Lease&#148;) for
Suite 500 (the &#147;Premises&#148;) in the Old Mill Corporate Center III building (the &#147;Building&#148;),
which is located at 6440 South 3000 East, Salt Lake City, Salt Lake County,
Utah 84121.&#160; The Premises contain
approximately 24,161 rentable square feet.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">B.&#160; Overstock desires to sublease the Premises
from DCS, and DCS is willing to sublease the Premises to Overstock
on the terms and conditions set forth hereinafter.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">C.&#160; Holladay Building East L.L.C. (&#147;HBE&#148;), as
lessor, and Overstock entered into a Lease Agreement dated January 23, 2002
(the &#147;Suite 100 Lease&#148;) for Suite 100 in the Old Mill Corporate Center located
at 6322 South 3000 East, Salt Lake City, Utah 84121.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">D.&#160; HBE, OMB and Overstock entered into a Fourth
Amendment to Lease Agreement dated December 1, 2004 (the &#147;Fourth Amendment&#148;)
pursuant to which Overstock agreed to move to Suites 200, 300 and 400 of the
Building, with the relationship between OMB and Overstock to be governed by the
terms of the Suite 100 Lease except as modified by the provisions of the Fourth
Amendment.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">E.&#160; OMB, DCS and Overstock desire that the terms
of the Suite 100 Lease shall govern their relationship except as otherwise
specifically provided herein.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">NOW,
THEREFORE, in consideration of their mutual promises and covenants set forth
hereinafter, the parties agree as follows:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">AGREEMENT</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.&#160;
Inclusion of Recitals.</font></b>&#160; The foregoing recitals are included herein
and made a part of this Sublease.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.&#160;
Sublease; Term.</font></b>&#160;
DCS hereby subleases the Premises to Overstock, and Overstock hereby
subleases the Premises from DCS for a term (the &#147;Sublease Term&#148;) commencing on
the date OMB delivers to DCS possession of the Premises in substantially
complete condition&#160; (the
&#147;Commencement Date&#148;) and terminating on the date ten (10) years following the
Commencement Date or such earlier date upon which the term may expire or
terminate pursuant to any of the provisions of this Sublease or the Suite 100
Lease.</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.&#160;
Base Rent.</font></b>&#160;
Overstock agrees to pay directly to OMB, without previous demand
therefore and without set-off, abatement, credit, deduction or claim of offset,
Base Rent as set forth in Exhibit A.&#160;
Base Rent shall escalate at the rate of 3% per year on each anniversary
date of this Sublease.&#160; In the event the
Sublease Term commences or ends on any day other than the first or last day of
a month, respectively, the Base Rent for such month shall be paid for the
fraction of the month during which a portion of the Sublease Term exists.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.&#160;
Additional Rent.</font></b>&#160; Overstock agrees that it shall pay its
proportionate share of costs, expenses and obligations of every kind relating
to the Premises, the Building and the Property.&#160;
Overstock agrees to pay directly to OMB all amounts owed with respect to
Additional Rent on the Premises.&#160; Additional
Rent may be estimated and is to be paid monthly at the same time as the payment
of Base Rent.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.&#160;
Tenant Improvement Allowance.</font></b>&#160; OMB will provide Overstock a tenant
improvement allowance set forth on Exhibit A to build out the space, including
architectural plans, constructing documents and construction permits, subject
to review and approval by OMB.&#160; DCS
hereby assigns to Overstock any right it may have
pursuant to the Master Lease to such tenant improvement allowance.&#160; Overstock hereby agrees that it will use the
tenant improvement allowance to build out the Premises in accordance with the
Standard Finish Terms of the Building.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.&#160;
Late Charges.</font></b>&#160;
Overstock shall pay all rental and other sums due hereunder in a timely
manner directly to OMB.&#160; To the extent
Overstock has not made all payments due hereunder when due, Overstock shall be
responsible for all late charges and all other fees and costs imposed by OMB
under the terms of the Suite 100 Lease</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.&#160;
Assignment; Subletting.</font></b>&#160; Lessee may sublet the Premise or any part
thereof to a tenant for use as office space with Lessor&#146;s prior written
consent.&#160; Lessor agrees that it will not
unreasonably withhold or delay such consent.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8.&#160;
Suite 100 Lease.</font></b>&#160; Except as specifically set forth herein, OMB
and Overstock hereby agree to fully adhere to, perform and comply with all
covenants, agreements, terms, provisions, conditions, duties and obligations
contained in the Suite 100 Lease and to apply them to this Premises.&#160; The terms in this Sublease shall control any
conflict between the Suite 100 Lease and this Sublease with respect to the Premises
but the intent of the parties is that this Sublease and the Suite 100 Lease
shall together provide all the terms for the sublease of this space from DCS to
Overstock.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">9.&#160;
Successors and Assigns.</font></b>&#160; The terms and provisions of this Sublease
shall inure to the benefit of and be binding upon the parties and their
respective heirs, successors, representatives and assigns.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">10.&#160;
Conflict.</font></b>&#160;
In the event of a conflict between the terms of this Sublease and the
terms of the Master Lease or the terms of the Suite 100 Lease, the terms of
this Sublease shall govern.&#160; </p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In the event of a conflict
between the terms of the Master Lease and the Suite 100 Lease (except as to the
description of the Premises, the lease term, and the amount of Base Rent and
Additional Rent payable by Overstock), the terms of the Suite 100 Lease shall
govern.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">11.&#160;
Governing Law.</font></b>&#160;
This Sublease shall be governed by and construed in accordance with the
laws of the State of Utah.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">12.&#160;
Invalid or Unenforceable Provisions.</font></b>&#160; If any term or provision of this Sublease or
the application thereof to any person or circumstance shall, to any extent, be
invalid or unenforceable, the remainder of this Sublease, or the application of
such term or provision to persons or circumstances other than those as to which
it is held invalid or unenforceable, shall not be affected thereby; and each
remaining term and provision of this Sublease shall be valid and be enforced to
the fullest extent permitted by law.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">13.&#160;
Consent of OMB.</font></b>&#160;
OMB hereby consents to this Sublease Agreement.&#160; However, such consent shall not be construed
to waive OMB&#146;s right to consent to any future sublease or assignment pursuant
to the terms of the Suite 100 Lease or the Master Lease.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">14.&#160;
Attorney&#146;s Fees.</font></b>&#160; In the event of any legal action arising out
of or in connection with this Sublease, the prevailing party shall be entitled
to recover its reasonable attorney&#146;s fees from the other party.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">IN WITNESS WHEREOF, the parties
have executed this Sublease as of the day and year first above written.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">DOCUMENT
  CONTROL SYSTEMS, INC.</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OVERSTOCK.COM,
  INC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="39%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:39.9%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.48%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.86%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="36%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:36.14%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.64%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="14%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:14.62%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="23%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:23.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:8.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.38%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="12%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:12.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="25%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:25.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OLD MILL
  BUILDING LLC</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="39%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:39.9%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.48%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.64%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="14%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:14.62%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="23%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:23.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="33" style="border:none;"></td>
  <td width="36" style="border:none;"></td>
  <td width="27" style="border:none;"></td>
  <td width="109" style="border:none;"></td>
  <td width="126" style="border:none;"></td>
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  <td width="92" style="border:none;"></td>
  <td width="125" style="border:none;"></td>
  <td width="62" style="border:none;"></td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXHIBIT A</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Financial Terms</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Base Rent as set forth in
Paragraph 3 is at the annual rate of $17.43 per rentable square foot payable
monthly in advance.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Tenant Improvement
Allowance set forth in Paragraph 5 of this Sublease is $22.00 per office square
foot of leased space.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

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</font></div>

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<TYPE>EX-99.3
<SEQUENCE>4
<FILENAME>a04-14169_3ex99d3.htm
<DESCRIPTION>EX-99.3
<TEXT>
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<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit 99.3</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">SUBLEASE
AGREEMENT</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THIS SUBLEASE
AGREEMENT (this &#147;Sublease&#148;) is made and entered into as of December 1, 2004, by
and between INFORMATION TECHNOLOGY INTERNATIONAL, INC. (&#147;ITI&#148;), a Utah
corporation, OVERSTOCK.COM, INC. (&#147;Overstock&#148;), a Delaware Corporation, and OLD
MILL BUILDING LLC (&#147;OMB&#148;), a Utah limited liability company.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RECITALS</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A.&#160; OMB, as lessor, and ITI, as lessee, entered
into a Lease Agreement dated as of October 30, 2004 (the &#147;Master Lease&#148;) for
Suite 600 (the &#147;Premises&#148;) in the Old Mill Corporate Center III building (the &#147;Building&#148;),
which is located at 6440 South 3000 East, Salt Lake City, Salt Lake County,
Utah 84121.&#160; The Premises contain
approximately 24,161 rentable square feet.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">B.&#160; Overstock desires to sublease the Premises from
ITI, and ITI is willing to sublease the Premises to Overstock
on the terms and conditions set forth hereinafter.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">C.&#160; Holladay Building East L.L.C. (&#147;HBE&#148;), as
lessor, and Overstock entered into a Lease Agreement dated January 23, 2002
(the &#147;Suite 100 Lease&#148;) for Suite 100 in the Old Mill Corporate Center located
at 6322 South 3000 East, Salt Lake City, Utah 84121.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">D.&#160; HBE, OMB and Overstock entered into a Fourth
Amendment to Lease Agreement dated December 1, 2004 (the &#147;Fourth Amendment&#148;)
pursuant to which Overstock agreed to move to Suites 200, 300 and 400 of the
Building, with the relationship between OMB and Overstock to be governed by the
terms of the Suite 100 Lease except as modified by the provisions of the Fourth
Amendment.</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">E.&#160; OMB, ITI and Overstock desire that the terms
of the Suite 100 Lease shall govern their relationship except as otherwise
specifically provided herein.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">NOW,
THEREFORE, in consideration of their mutual promises and covenants set forth
hereinafter, the parties agree as follows:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">AGREEMENT</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.&#160;
Inclusion of Recitals.</font></b>&#160; The foregoing recitals are included herein
and made a part of this Sublease.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.&#160;
Sublease; Term.</font></b>&#160;
ITI hereby subleases the Premises to Overstock, and Overstock hereby
subleases the Premises from ITI for a term (the &#147;Sublease Term&#148;) commencing on
the date OMB delivers to ITI possession of the Premises in substantially
complete condition&#160; (the
&#147;Commencement Date&#148;) and terminating on the date ten (10) years following the
Commencement Date or such earlier date upon which the term may expire or
terminate pursuant to any of the provisions of this Sublease or the Suite 100
Lease.</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.&#160;
Base Rent.</font></b>&#160;
Overstock agrees to pay directly to OMB, without previous demand
therefore and without set-off, abatement, credit, deduction or claim of offset,
Base Rent as set forth in Exhibit A.&#160;
Base Rent shall escalate at the rate of 3% per year on each anniversary
date of this Sublease.&#160; In the event the
Sublease Term commences or ends on any day other than the first or last day of
a month, respectively, the Base Rent for such month shall be paid for the
fraction of the month during which a portion of the Sublease Term exists.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.&#160;
Additional Rent.</font></b>&#160; Overstock agrees that it shall pay its
proportionate share of costs, expenses and obligations of every kind relating
to the Premises, the Building and the Property.&#160;
Overstock agrees to pay directly to OMB all amounts owed with respect to
Additional Rent on the Premises.&#160;
Additional Rent may be estimated and is to be paid monthly at the same time
as the payment of Base Rent.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.&#160;
Tenant Improvement Allowance.</font></b>&#160; OMB will provide Overstock a tenant
improvement allowance set forth on Exhibit A to build out the space, including
architectural plans, constructing documents and construction permits, subject
to review and approval by OMB.&#160; ITI
hereby assigns to Overstock any right it may have
pursuant to the Master Lease to such tenant improvement allowance.&#160; Overstock hereby agrees that it will use the
tenant improvement allowance to build out the Premises in accordance with the
Standard Finish Terms of the Building.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.&#160;
Late Charges.</font></b>&#160;
Overstock shall pay all rental and other sums due hereunder in a timely
manner directly to OMB.&#160; To the extent
Overstock has not made all payments due hereunder when due, Overstock shall be
responsible for all late charges and all other fees and costs imposed by OMB
under the terms of the Suite 100 Lease</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.&#160;
Assignment; Subletting.</font></b>&#160; Lessee may sublet the Premise or any part
thereof to a tenant for use as office space with Lessor&#146;s prior written
consent.&#160; Lessor agrees that it will not
unreasonably withhold or delay such consent.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8.&#160;
Suite 100 Lease.</font></b>&#160; Except as specifically set forth herein, OMB
and Overstock hereby agree to fully adhere to, perform and comply with all covenants,
agreements, terms, provisions, conditions, duties and obligations contained in
the Suite 100 Lease and to apply them to this Premises.&#160; The terms in this Sublease shall control any
conflict between the Suite 100 Lease and this Sublease with respect to the
Premises but the intent of the parties is that this Sublease and the Suite 100
Lease shall together provide all the terms for the sublease of this space from
ITI to Overstock.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">9.&#160;
Successors and Assigns.</font></b>&#160; The terms and provisions of this Sublease
shall inure to the benefit of and be binding upon the parties and their
respective heirs, successors, representatives and assigns.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">10.&#160;
Conflict.</font></b>&#160;
In the event of a conflict between the terms of this Sublease and the
terms of the Master Lease or the terms of the Suite 100 Lease, the terms of
this Sublease shall govern.&#160; </p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">In the event of a conflict
between the terms of the Master Lease and the Suite 100 Lease (except as to the
description of the Premises, the lease term, and the amount of Base Rent and
Additional Rent payable by Overstock), the terms of the Suite 100 Lease shall
govern.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">11.&#160;
Governing Law.</font></b>&#160;
This Sublease shall be governed by and construed in accordance with the
laws of the State of Utah.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">12.&#160;
Invalid or Unenforceable Provisions.</font></b>&#160; If any term or provision of this Sublease or
the application thereof to any person or circumstance shall, to any extent, be
invalid or unenforceable, the remainder of this Sublease, or the application of
such term or provision to persons or circumstances other than those as to which
it is held invalid or unenforceable, shall not be affected thereby; and each
remaining term and provision of this Sublease shall be valid and be enforced to
the fullest extent permitted by law.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">13.&#160;
Consent of OMB.</font></b>&#160;
OMB hereby consents to this Sublease Agreement.&#160; However, such consent shall not be construed
to waive OMB&#146;s right to consent to any future sublease or assignment pursuant
to the terms of the Suite 100 Lease or the Master Lease.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">14.&#160;
Attorney&#146;s Fees.</font></b>&#160; In the event of any legal action arising out
of or in connection with this Sublease, the prevailing party shall be entitled
to recover its reasonable attorney&#146;s fees from the other party.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">IN WITNESS WHEREOF, the parties
have executed this Sublease as of the day and year first above written.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">INFORMATION
  TECHNOLOGY<br>
  INTERNATIONAL, INC.</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OVERSTOCK.COM,
  INC.</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="40%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:40.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.48%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.88%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="37%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:37.14%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.64%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="14%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:14.62%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="23%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:23.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:8.56%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.22%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="12%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:12.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="25%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:25.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OLD MILL
  BUILDING LLC</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="50%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:50.72%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="4%" valign="top" style="padding:0in 0in 0in 0in;width:4.0%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="40%" colspan="4" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:40.24%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="6%" valign="top" style="padding:0in 0in 0in 0in;width:6.48%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.12%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.64%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its: </font></p>
  </td>
  <td width="14%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:14.62%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="23%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:23.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="49%" colspan="6" valign="top" style="padding:0in 0in 0in 0in;width:49.28%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="30" style="border:none;"></td>
  <td width="38" style="border:none;"></td>
  <td width="27" style="border:none;"></td>
  <td width="109" style="border:none;"></td>
  <td width="126" style="border:none;"></td>
  <td width="48" style="border:none;"></td>
  <td width="29" style="border:none;"></td>
  <td width="35" style="border:none;"></td>
  <td width="24" style="border:none;"></td>
  <td width="94" style="border:none;"></td>
  <td width="125" style="border:none;"></td>
  <td width="62" style="border:none;"></td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXHIBIT A</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Financial Terms</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Base Rent as set forth in
Paragraph 3 is at the annual rate of $17.43 per rentable square foot payable
monthly in advance.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The Tenant Improvement
Allowance set forth in Paragraph 5 of this Sublease is $22.00 per office square
foot of leased space.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.4
<SEQUENCE>5
<FILENAME>a04-14169_3ex99d4.htm
<DESCRIPTION>EX-99.4
<TEXT>
<html>

<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit 99.4</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">OLD MILL CORPORATE CENTER</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">FOURTH AMENDMENT TO THE LEASE AGREEMENT</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:1.0in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">THIS FOURTH AMENDMENT TO THE LEASE AGREEMENT</font></b>
is made and entered into as of December 1, 2004, by and among Holladay Building
East L.L.C. (&#147;HBE&#148;), Overstock.com, Inc. (&#147;Overstock&#148;) and Old Mill Building
LLC (&#147;OMB&#148;).</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">R E C I T A L S:</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A.&#160; HBE, as lessor, and Overstock, as lessee,
entered into a Lease Agreement dated November 27, 2001 (the &#147;Suite 105 Lease&#148;)
for Suite 105 in the Old Mill Corporate Center located at 6322 South 3000 East,
Salt Lake City, Salt Lake County, Utah (&#147;Suite 105&#148;).</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">B.&#160; HBE and Overstock entered into a First Lease
Extension Agreement dated January 25, 2002 pursuant to which the term of the
Suite 105 Lease was extended to January 31, 2007.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">C.&#160; HBE, as lessor, and Overstock, as lessee,
entered into a Lease Agreement dated January 23, 2002 (the &#147;Suite 100 Lease&#148;)
for Suite 100 in the Old Mill Corporate Center located at 6322 South 3000 East,
Salt Lake City, Salt Lake County, Utah (&#147;Suite 100&#148;).</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">D.&#160; HBE and Overstock have entered into three
amendments to the Suite 100 Lease pursuant to which the leased premises were
expanded to include Suites 110, 300 and 220, terminating January 31, 2007.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">E.&#160; Hereinafter, Suites 105, 100, 110, 300 and
220 shall be referred to as the &#147;Existing Premises&#148;.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">F.&#160; Overstock is subleasing space in Suite 200
from EverHome Mortgage Company (&#147;EverHome&#148;).</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">G.&#160; Overstock desires to move from the Existing
Premises to Old Mill Corporate Center III (&#147;the Building&#148;), which is owned by
OMB.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">H.&#160; Concurrently with the execution of this
Fourth Amendment to the Lease Agreement, Overstock will enter into the
following additional agreements:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 124.5pt;text-indent:-52.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(i)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Sublease
Agreement between Information Technology International and Overstock for the
use of Suite 500 of the Building (&#147;ITI Sublease&#148;);</p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 124.5pt;text-indent:-52.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(ii)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Sublease
Agreement between Document Control Systems, Inc. and Overstock for the use of
Suite 600 of the Building (&#147;DCS Sublease&#148;);</p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 124.5pt;text-indent:-52.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(iii)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Sublease
Agreement between Old Mill Technology LLC and Overstock for the use of the
parts of Suite 100 of the Building that will not be used for a data center (&#147;OMTech
Sublease&#148;); and</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 124.5pt;text-indent:-52.5pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(iv)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Colocation
Center Agreement (&#147;Colo Lease&#148;) between Old Mill Technology LLC and Overstock
for a data center on the first floor of the Building.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">This Fourth
Amendment to the Lease, the ITI Sublease, the DCS Sublease and the OMTech
Sublease are collectively referred to herein as the Lease Agreements.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">NOW,
THEREFORE, in consideration of their mutual promises and covenants set forth
hereinafter, the parties agree as follows:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">1.&#160; New
Premises.</font></b>&#160; The
new premises shall consist of Suites 200, 300, and 400 of the Building,
containing approximately 67,235 rentable square feet (the &#147;New Premises&#148;).&#160; The square footage of the New Premises has
been calculated using the architect&#146;s estimates of what the size will be when
built.&#160; OMB and Overstock agree to
measure the &#147;as-built&#148; space during or after construction when the fixed
demising walls are in place.&#160; In the
event there is a change in the size of the New Premises from the plans to the &#147;as-built&#148;
space, OMB and Overstock agree that to amend the lease consistent therewith,
including any change in the amount of Base Rent and Additional Rent resulting
from the change in size.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">2.&#160;
Term.</font></b>&#160;
The term of the Lease, as it applies to the New Premises, shall commence
on the date OMB delivers possession of the New Premises to Overstock in
substantially complete condition (the &#147;Commencement Date&#148;) and shall terminate
on the date ten (10) years following the Commencement Date (the &#147;New Lease Term&#148;).</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">3.&#160;
Possession.</font></b>&#160;
The parties intend for OMB to deliver possession of the New Premises to Overstock in substantially complete condition on May 31,
2005.&#160; Nevertheless, Overstock is aware
and acknowledges that OMB may be unable to deliver possession of the New
Premises on such date due to causes beyond the reasonable control of OMB.&#160; In such event, the Suite 100 Lease and the
Suite 105 Lease, as modified by this Fourth Amendment, shall remain in full
force and effect; and OMB shall have no liability to Overstock as a result of
the delay in delivery of possession except in the event that Overstock has not
completed space planning activity by January 31, 2005.&#160; For purposes of this Fourth Amendment, the
term &#147;substantially complete condition&#148; shall mean that OMB has completed the
improvements in accordance with the plans and specifications as agreed upon by
OMB and Overstock, with the exception of minor punch list items, and has
received a certificate of occupancy for the New Premises.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">4.&#160;
Suite 200.&#160; </font></b>In
the event EverHome terminates its lease with HBE prior to the date that OMB
delivers possession to Overstock, Overstock shall have the option to lease
Suite 200 from HBE on the terms and conditions specified in this paragraph 4.&#160; Overstock shall give HBE written notice that
it desires to lease Suite 200 within ten (10) <u>business</u> days after HBE
notifies Overstock that HBE has agreed to an early termination of EverHome&#146;s
lease of Suite 200.&#160; In the event
Overstock exercises its option to lease Suite 200, the term of the lease shall
commence on the date that the lease between HBE and EverHome terminates and
shall terminate on the Commencement Date (as defined in paragraph 2 above) (the
&#147;Suite 200 Lease Term&#148;).&#160; Overstock shall
pay HBE Base Rent in the amount of the &#147;Suite 200 Base Rent&#148; set forth on </p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Exhibit A,
payable monthly during the Suite 200 Lease Term.&#160; In the event the Suite 200 Lease Term
commences on a day other than the first day of a month or ends on a day other
than the last day of a month, the rent for the first and last months shall be
pro rated on the basis of a 30 day month.&#160;
Overstock shall be responsible for Operating Expenses with respect to
Suite 200 during the Suite 200 Lease Term, including its
pro rata share of any adjustment after termination of the Suite 200 Lease
Term.&#160; Except as
specifically provided in this paragraph 4, all of the terms and conditions of
the Suite 100 Lease shall apply to Suite 200 during the Suite 200 Lease Term.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">5.&#160;
Temporary Space.</font></b>&#160; HBE agrees to sublease to Overstock that
portion of Suite 210 outlined on Exhibit A attached hereto consisting of
approximately 3,986 rsf and 3,279 usf (the &#147;Temporary Space&#148;) for the term
commencing on November 3, 2004 (or such earlier date that HBE is able to
deliver possession the Temporary Space to Overstock) through the Commencement
Date (as defined in paragraph 2 above) (the &#147;Sublease Term&#148;).&#160; Notwithstanding the foregoing, in the event
Overstock exercises its option to lease Suite 200 from HBE as provided in
paragraph 4, above, Overstock may elect to terminate its sublease of the
Temporary Space upon not less than thirty (30) days written notice to HBE.&#160; In the event Overstock exercises its option
to terminate its sublease of the Temporary Space, the obligation of Overstock
to pay rent with respect to the Temporary Space shall terminate as of the later
of the date thirty (30) days after the date Overstock gives notice that it is
exercising its option to terminate its sublease of the Temporary Space or the
date Overstock actually terminates its possession of the Temporary Space.&#160; During the Sublease Term, Overstock shall pay
HBE Base Rent in the amount of the &#147;Temporary Space Base Rent&#148; set forth on
Exhibit A.&#160; In the event the Sublease
Term commences on a day other than the first day of a month or ends on a day
other than the last day of a month, the rent for the first and last months
shall be pro rated on the basis of a 30 day month.&#160; Overstock shall be responsible for Operating
Expenses with respect to the Temporary Space during the Sublease Term,
including its pro rata share of any adjustment after
the termination of the Sublease Term.&#160; In
the event Overstock fails to return possession of the Temporary Space to HBE on
or before July 31, 2005, Overstock shall pay HBE Base Rent for the Temporary
Space equal to 150% of the monthly rental amount until Overstock delivers
possession of the Temporary Space to HBE, provided, however, such 150% rate
shall not go into effect until the date 30 days after the date OMB tenders
possession of the New Premises to Overstock.&#160;
Upon execution of this Fourth Amendment, Overstock shall pay HBE the sum
set forth on Exhibit A for the cost of installing and removing a demising wall
between the Temporary Space and Suite 210 and the cost of restaging
construction of tenant improvements to the Temporary Space.&#160; Except as specifically
provided in this paragraph 5, all of the terms and conditions of the Suite 100
Lease shall apply to the Temporary Space during the Sublease Term.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">6.&#160;
Base Rental.</font></b>&#160;
Overstock shall pay OMB at 6322 South 3000 East, Suite 120, Salt Lake
City, Utah 84121 or such other place as OMB may from time to time designate, an
annual rental for use of the New Premises in the amount set forth on Exhibit A
as the Base Rental (subject to adjustment as provided in paragraph 1 above),
the monthly installments payable in advance, without demand, deduction or
offset, on the first day of each and every calendar month during the term
hereof (the &#147;Due Date&#148;).&#160; Rental payments
shall commence on the Commencement Date.&#160;
If the Commencement Date occurs on a day other than the first day of a
calendar month, Overstock shall pay rent for the fractional calendar month
involved on a per diem basis (calculated on the basis of a thirty (30) day
month).&#160; If the last day of the New Lease
</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Term occurs on a day other than
the last day of a calendar month, Overstock shall pay rent for such fractional
calendar month involved on a per diem basis (calculated on the basis of a
thirty (30) day month).</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">7.&#160;
Rent Escalation.</font></b>&#160; Commencing on the anniversary date of the
Commencement Date, the monthly Base Rental shall be increased by three percent
(3%) of the monthly Base Rental paid during the preceding lease year.&#160; If the Commencement Date occurred on a day
other than the first day of the month, rent escalation shall occur on the first
day of the month preceding the anniversary date.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">8.&#160;
Additional Rent.</font></b>&#160; Subject to Section 4.5 of the Suite 100
Lease, the Base Rental shall be absolutely net to OMB throughout the term of
the Lease; and Overstock shall pay all costs, expenses, and obligations of
every kind relating to the New Premises, the Building and the Property,
including all common areas and parking, on a pro rata or percentage basis and
as more particularly defined hereafter, which may arise or become due during
the Term.&#160; Overstock shall indemnify OMB
against such costs, expenses and obligations.&#160;
Overstock shall pay as additional rent, without demand therefore and
without setoff or deduction, the expenses and charges set out in Sections 4.3
and 4.5 of the Suite 100 Lease.&#160; When
used in the Suite 100 Lease, the term &#147;Proportionate Share&#148; of Lessee shall mean
and be 51.7% (which is also the percentage Overstock agrees to pay on all
common area and insurance charges and expenses and taxes as well) of the total
expense in question.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">9.&#160;
Tenant Improvement Allowance.</font></b>&#160; OMB will provide Overstock with a Tenant Improvement
Allowance for use in designing and building out the New Premises in the amount
set forth on Exhibit A.&#160; Pursuant to the
terms of the ITI Sublease, the DCS Sublease and the OMTech Sublease, OMB has
agreed to provide additional Tenant Improvement Allowances such that the total
Tenant Improvement Allowance for all space to be leased or sublet by Overstock
will be as set forth on Exhibit A.&#160;
Overstock hereby agrees that it will use the tenant improvement allowance
to build out the premises in accordance with the Standard Finish Terms of the
Building.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">10.&#160;
Free Rent.</font></b>&#160;
OMB will provide Overstock with a free rent credit in the amount set
forth on Exhibit A to be applied to rent for the New Premises.&#160; The free rent credit shall be applied to the
initial rent payment for the New Premises and to each subsequent rent payment
until it has been exhausted.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">11.&#160;
Signs.</font></b>&#160;
(a) Overstock shall have the option to contract with a professional sign
company to install one (1) sign that is approximately two (2) feet tall by
sixteen (16) feet long as the highest allowed sign on the exterior of the
Building, subject to the specifications and approval of appropriate
governmental agencies.&#160; Overstock shall
be solely responsible for all expenses in connection with such sign, including
but not limited to fabrication, installation, maintenance and removal.&#160; All plans pertaining to the sign shall be
submitted to OMB and approved in writing prior to the commencement of any work.&#160; In no event shall any other tenant of the
Building be given rights to install a sign larger than two (2) feet tall by
sixteen (16) feet long.</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)&#160; Overstock shall have the option to install
its name on the monument sign located at the entrance to the Property, the
Building lobby directory and by the main entrance to the New Premises.&#160; Tenant shall have top listing on all monument
signs and directories.&#160; All signage shall
conform to the Building standard and shall be at the expense of OMB.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">12.&#160;
Parking.</font></b>&#160;
Overstock shall have the right to use four (4) parking spaces per 1,000
usable square feet.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">13.&#160;
Right of First Refusal.</font></b>&#160; OMB hereby grants Overstock
a right of first refusal to lease space in the Building.&#160; If at any time during the term of the Lease,
OMB receives a bona fide offer from a third party to lease space in the
Building, OMB shall give Overstock written notice thereof, specifying the terms
of the offer, including but not limited to the lease commencement date, the
lease term, the base rental, the rent escalation and the tenant improvement
allowance.&#160; Overstock shall have ten (10)
business days from receipt of the written notice within which to notify OMB
that Overstock desires to lease the subject space on the terms and conditions
specified in the written notice.&#160; If
Overstock fails to give OMB notice that it desires to lease the subject space
within such ten (10) day period, OMB may enter into the proposed lease with the
third party on substantially the same terms specified in the notice.&#160; If OMB does not enter into a lease with the
third party on substantially the same terms specified in the notice given to
Overstock, OMB shall give Overstock written notice as provided herein prior to
entering into a lease with such third party or any other party on any other
terms and conditions that differ materially from those specified in the notice
given by OMB.&#160; If Overstock notifies OMB
that it desires to enter into a lease for the subject space on the terms and
conditions specified in the notice given by OMB, the parties shall execute an
appropriate lease agreement or amendment to this lease that incorporates all of
the terms and conditions specified in the notice given by OMB and the other
terms and conditions of the Suite 100 Lease, as appropriate.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OMB will not
pay any real estate commission with respect to Overstock&#146;s exercise of its
right of first refusal.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">14.&#160;
Definitions.</font></b>&#160;
As used in the Suite 100 Lease, the following terms shall the meanings
specified herein:</p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">a.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Building shall mean the Old Mill Corporate
Center III Building.</p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">b.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Lease shall mean the Suite 100 Lease, as
modified by this Fourth Amendment to Lease Agreement.</p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">c.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Lessee shall mean Overstock.</p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">d.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Lessor shall mean OMB.</p>

<p style="margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">e.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Property shall mean the entire site upon
which the Building is constructed, together with all appurtenances, rights,
privileges and easements pertaining thereto including but not limited to the
elevators, stairways, corridors, entranceways, rest rooms, walkways, roadways,
driveways, bridges, loading docks, parking facilities and other similar or
related facilities (collectively &#147;Common Areas&#148;) as may exist in and about the
Building and Property.</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">15.&#160;
Provisions of Lease.</font></b>&#160; All of the terms and conditions of the Suite
100 Lease shall remain in full force and effect except as modified by this
Fourth Amendment.</p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">16.&#160;
Termination of Rent for Existing Premises.</font></b>&#160; On the Commencement Date, Overstock&#146;s
obligation to pay rent to HBE for the Existing Premises shall cease.&#160; Overstock will not be responsible to
reimburse HBE for any unamortized portion of the signing bonus provided to Overstock in the Suite 100 Lease.&#160; Notwithstanding the foregoing, Overstock
shall be responsible for its pro rated share of any adjustment with respect to
Additional Rent for the Existing Premises for the period January 1, 2005
through the Commencement Date.</p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">17.&#160;
Representation.</font></b>&#160;
OMB and Overstock each represents that it has had no dealings with any
outside real estate agent and agrees to indemnify and hold the other party
harmless with respect to any claims by any real estate agent or broker that it
is entitled to a real estate commission with respect to this Fourth Amendment.</p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">18.&#160;
Amendment of Section 9.3 Subletting.</font></b>&#160; Section 9.3 <u>Subletting.</u>
of the Lease is hereby deleted in its entirety and
replaced with the following language:</p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;Lessee may sublet the Premises or any part thereof to a tenant for use
as office space with Lessor&#146;s prior written consent.&#160; Lessor agrees that it will not unreasonably
withhold or delay such consent.&#148;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;text-indent:.5in;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">19.&#160;
Lease Agreements.</font></b>&#160; Each of the Lease Agreements is part of the
entire agreement between OMB and Overstock and both parties covenant to cause
all parties to the Lease Agreements under their control to adhere to all terms
and conditions of the Lease Agreements.&#160;
Any breach of any of the Lease Agreements by Overstock on the one hand
or by Holladay Building East LLC, Old Mill Technology LLC, Old Mill Building
LLC, Information Technology International, Inc., or Document Control Systems,
Inc. on the other hand shall be deemed a breach of all of the Lease
Agreements.&#160;&#160; For purposes of
clarification, the Colo Lease is not one of the Lease Agreements.</p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">[signature page
follows]</font></b></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;text-indent:.5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">IN WITNESS
WHEREOF, the parties have executed this Fourth Amendment to Lease Agreement as
of the day and year first above written.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Holladay
  Building East L.L.C.</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Old Mill
  Building LLC</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By and
  through its manager, Holladay</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Building
  East Management Corporation</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="29%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:29.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="15%" valign="top" style="padding:0in 0in 0in 0in;width:15.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.9%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By: </font></p>
  </td>
  <td width="39%" colspan="2" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:39.76%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.32%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its:</font></p>
  </td>
  <td width="29%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:29.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="15%" valign="top" style="padding:0in 0in 0in 0in;width:15.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.4%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="42%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:42.58%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Richard N.
  Beckstrand</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="9%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:9.4%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="42%" colspan="2" valign="top" style="padding:0in 0in 0in 0in;width:42.58%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Manager</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Overstock.com,
  Inc.</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="29%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:29.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="15%" valign="top" style="padding:0in 0in 0in 0in;width:15.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="48%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:48.02%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its:</font></p>
  </td>
  <td width="29%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:29.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="15%" valign="top" style="padding:0in 0in 0in 0in;width:15.26%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="51%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:51.98%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr height="0">
  <td width="26" style="border:none;"></td>
  <td width="219" style="border:none;"></td>
  <td width="114" style="border:none;"></td>
  <td width="29" style="border:none;"></td>
  <td width="41" style="border:none;"></td>
  <td width="256" style="border:none;"></td>
  <td width="62" style="border:none;"></td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">EXHIBIT A</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">FINANCIAL TERMS</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The &#147;Suite 200 Base Rent&#148; set
forth in Paragraph 4 above shall be $17.00 per rentable square foot in Suite
200 per year payable monthly.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Pursuant to the terms of
Paragraph 5 above, Overstock shall reimburse HBE for its actual costs of
installing and removing a demising wall and alarmed door between the Temporary
Space and Suite 210, the cost of restaging construction of tenant improvements
to the Temporary Space and the cost of installing a single card reader and
controller as security for the emergency stairway all not to exceed $8,000.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">The &#147;Temporary Space Base Rent&#148;
referred to in Paragraph 5 above is $17.00 per rentable square foot in Suite
210 per year, payable monthly.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&#147;Base Rental&#148; referred to in
Paragraph 6 for the New Premises shall mean $17.43 per rentable square foot,
payable in equal monthly installments of $97,658.84 each and shall be adjusted
in accordance with the terms of the Suite 100 Lease as it is amended by the
Fourth Amendment to the Lease Agreement.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Tenant Improvement Allowance of
$22.00 per foot of office space pursuant to Paragraph 9 of this Fourth
Amendment to the Lease Agreement shall be approximately $1,219,108.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Total Tenant Improvement
Allowance pursuant to Paragraph 9 of this Fourth Amendment to the Lease
Agreement and for all other space to be leased or sublet to Overstock
shall be $2,317,700.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OMB will provide Overstock with
a free rent credit in the amount of $127,369.73 pursuant to the terms of
Paragraph 10.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">8</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99.5
<SEQUENCE>6
<FILENAME>a04-14169_3ex99d5.htm
<DESCRIPTION>EX-99.5
<TEXT>
<html>

<head>





</head>

<body lang="EN-US">

<div style="font-family:Times New Roman;">

<p align="right" style="margin:0in 0in .0001pt;text-align:right;"><b><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">Exhibit 99.5</font></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">COLOCATION LEASE-</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">OLD MILL CORPORATE CENTER.III</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">COLOCATION CENTER AGREEMENT</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">THIS COLOCATION CENTER
AGREEMENT&#160; (the &#147;Lease&#148; or &#147;Agreement&#148;)
is dated as of the 1st day of December, 2004, between<u> Old Mill Technology
Center, LLC</u>, a Utah limited liability company (&#147; Lessor&#148;) and
Overstock.com, Inc. a Delaware corporation (&#147;Lessee&#148;).</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">RECITALS</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">A.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Lessee
and Lessor&#146;s predecessor in interest entered into an Internet Services and
Co-Location Agreement dated as of December 1, 2001 (&#147;Original Co-location
Agreement&#148;).</p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">B.</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Lessee
and Lessor now desire to terminate the Co-location Agreement effective on the
Occupancy Date (as hereinafter defined) and enter into this Lease Agreement for
the premises set forth below.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">AGREEMENT</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE I Section 1.1&#160; <u>Premises</u>.&#160; The Lessor hereby leases to Lessee, and
Lessee leases from Lessor, upon the terms and conditions of this Lease, those
premises outlined on a floor plan attached hereto as Exhibit &#147;A&#148; and made a
part hereof (the &#147;Premises&#148;), and containing approximately 2000 square feet
located on the <u>&#160;1st</u><u>
</u>&#160;&#160;floor of the Building known as <u>Old
Mill Corporate Center III </u>&#160;(the &#147;Building&#148;)<u>.</u>&#160;&#160; The term &#147;Property&#148; shall refer to the
Building and real property, the entire site, together with any and all
appurtenances, rights, privileges and easements pertaining thereto including
but not limited to the elevators, stairways, corridors, entranceways, rest
rooms, walkways, roadways, driveways, loading docks, cafeteria, parking
facilities and other similar or related facilities (collectively &#147;Common Areas&#148;)
as may exist in and about the Building and Property.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 1.2&#160; Original  <u>Co-location Agreement.</u>&#160; Until substantial completion of the buildout
of the Premises by Lessee (&#147;Occupancy Date&#148;), the Original Co-Location Agreement , as it has been amended, shall remain in full
force and effect.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 1.2&#160; <u>Term</u>.&#160; This Lease shall commence on the date first
above written (the &#147;Commencement Date&#148;) and shall terminate on the date which
is ten (10) years following the Occupancy Date unless earlier terminated in
accordance with the terms of this Lease Agreement.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE II</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 2.1&#160; <u>Termination</u><u> of Existing
Agreement:</u>&#160; Lessor and Lessee hereby
agree that the Internet Services and Co-Location Agreement dated as of December
1, 2001 between Lessee and Lessor&#146;s predecessor in interest,
eSmartBuildings.com LLC shall automatically terminate on the Occupancy Date.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 2.2&#160; <u>Buildout</u><u> of Premises</u>.&#160;&#160; Lessor shall, at its cost, build a
Colocation center in the Premises with a 14 inch raised floor that meets the
electrical, HVAC and fire suppression requirements of this Lease.&#160; Lessor shall be responsible for the provision
of fiber optic communications cable to the building but Lessee agrees to use
commercially reasonable efforts to assist Lessor in keeping costs of
installation of such cable to a minimum. Lessee shall have the right to approve
the contractors and equipment installed by Lessor in the buildout of the
Premises but such approval shall not be unreasonably withheld or delayed.&#160; Requests for approval shall be made in person
or sent via email to Lessee&#146;s V.P., Technology.&#160;
Lessee shall respond within two (2) business days to the sender.&#160; In the event that no response is given within
two (2) business days, the proposed equipment or contractor shall be deemed
approved.&#160; Notwithstanding the foregoing,
Lessee and Lessor agree that the buildout of the Premises is intended to be at
the standards set forth in this lease and otherwise used in Lessee&#146;s premises
under the Original Co-Location Agreement.&#160;
Lessor will work with Lessee to accommodate any desired increases in the
standard of materials or equipment but such increases shall be subject to
approval of Lessor and provided at the cost of Lessee.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE III</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 3.1 <u>Rent</u>.</font>&#160; Lessee agrees to pay Lessor rent in the
amount set forth on Exhibit A as &#147;Base Rent&#148;. Rental payments shall commence on
the Occupancy Date.&#160; If such commencement
day for the payment of rentals occurs on a day other than the first day of a
calendar month, Lessee shall pay rent for the fractional calendar month
involved on a per diem basis (calculated on the basis of a thirty (30) day
month).</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 3.2&#160; <u>Late</u><u> Charge and Interest</u>.&#160; Lessee acknowledges that late payment by
Lessee to Lessor of rent will cause Lessor to incur costs not contemplated by
this Lease, the exact amount of such costs being extremely difficult and
impracticable to fix.&#160; Such costs
include, without limitation, processing and accounting charges and late charges
that may be imposed on Lessor by the terms of any encumbrance and note secured
by any encumbrance covering the Premises.&#160;
Therefore, if any installment or rent due from Lessee is not received by
Lessor within five (5) days following the Due Date, Lessee shall pay to Lessor
an additional sum of five percent (5%) of the overdue rent as a late
charge.&#160; The parties agree that this late
charge represents a fair and reasonable estimate of the costs that Lessor will
incur by reason of late payment by Lessee.&#160;
Acceptance of any late charge shall not constitute a waiver of Lessee&#146;s
default with respect to the overdue amount or prevent Lessor from exercising
any of the other rights and remedies available to Lessor.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Rent not paid when due also
shall bear interest at the rate of twelve percent (12%) per annum from the Due
Date until paid.&#160; Any late charge also
shall bear interest at the rate set forth above, commencing five (5) days
following the Due Date.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 3.3&#160; <u>Returned</u><u> Checks</u>.&#160; In the event a check comes back due to
insufficient funds, a service charge of $25 will be assessed to the Lessee.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE IV Intentionally
Deleted.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE V</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 5.1&#160; <u>Use</u>.&#160; Lessee shall use the Premises only for <u>general
office, data center and co-location</u> purposes and for no other business or
purpose, without the prior written consent of Lessor.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 5.2&#160; <u>Intentionally</u><u> Deleted</u>.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 5.3&#160; <u>Use</u><u> Prohibited</u>.&#160; Lessee shall not do or permit anything to be
done in or about the Premises nor bring or keep anything therein which will in
any way increase the rate of or affect any fire or other insurance upon the
Building or any of its contents, or cause a cancellation or any insurance
policy covering said Building or contents.&#160;
Lessee shall not do or permit anything to be done in or about the
Premises which will in any way obstruct or interfere with the rights of other
tenants or occupants of the Building or injure or annoy them, or use or allow
the Premises to be used for any immoral, unlawful or objectionable purpose, nor
shall Lessee cause, maintain or permit any nuisance in, or about the
Premises.&#160; No loud speakers or other
similar device, system or apparatus which can be heard or experienced outside
the Premises shall, without the prior written approval of Lessor, be used in or
at the Premises.&#160; Lessee shall not commit
or suffer to be committed any waste in or upon the Premises.&#160; The provision of this
Section 5.3 are for the benefit of Lessor only and are not nor shall
they be construed to be for the benefit of any tenant or occupant of the
Building.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE VI</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 6.1 <u>.Power,
HVAC and Fire Suppression System</u>.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Power.&#160; Lessor will provide the Premises with 30 x 30
amp circuits and will include Power Distribution Units that have the ability to
expand to 60 x 30 amp circuits as Lessee demands it or as part of the initial
buildout.&#160; The costs of expansion from 30
to 60 circuits shall be borne by Lessee.&#160;
Such power will be supplied to the Premises through a 225 kw Uninteruptible Power Supply unit, complete with backup
generator.&#160; In the event that expansion
of Lessee&#146;s operation requires more than 225kw of power, Lessor agrees to
provide a second 225 kw Uninteruptible Power Supply
Unit for the premises.&#160;&#160; Lessor and
Lessee acknowledge and agree that Lessor will provide </p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">1</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .75in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">a</font> 1250 kw generator to power the building
and that 750 kw of such generator&#146;s output will be used as backup power to the
building, leaving approximately 500 kw as the maximum amount of generator power
that the Premises can use for power to equipment and HVAC units on backup
power.&#160; In the event Lessee requires
additional power, such requirements shall be approved in advance by Lessor and
Lessor will cooperate with Lessee to provide such power at Lessor&#146;s cost.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>HVAC.&#160; Lessor shall provide the Premises with 3x30
ton HVAC units..&#160;
Lessor agrees that it will maintain and keep the HVAC equipment
dedicated to the Premises operable and that any necessary repairs or
maintenance will be done promptly and in such a manner to minimize disruption
to the Premises and Lessee&#146;s business.&#160;
Cooling will be provided through an under floor vent system which cools
through perforated floor tiles.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .75in;text-indent:-.25in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(c)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Fire
Suppression.&#160; Lessor will maintain fire
detection, alarm and suppression systems.&#160;
Fire suppression will use FM200. &#160;Lessee has been informed and is aware that in
the event of a fire alarm, any persons within the Premises will have a limited
amount of time within which to exit the Premises.&#160; Lessee shall have the sole responsibility of
educating any of its employees or agents who will have access to the Premises
regarding the safety procedures to be followed in the event of a fire alarm.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 6.2&#160; <u>Excess</u><u> Consumption of
Utilities</u>.&#160; Lessee must have prior
written consent of the Lessor to add any equipment to, or in any other way make
use of, the Premises which may cause or result in a larger than normal use of
heat, gas, water, sewer, refuse removal or other services.&#160; In the event Lessor consents to the
installation of such equipment, or such use, Lessor may assess the estimated
additional expense to the Lessee and Lessee shall pay said amount at the same
time he pays his monthly rental installment.&#160;
Lessor hereby consents to the use by Lessee of the Premises to operate a
Co-Location center and agrees that Lessee may include equipment reasonably
necessary for the operation of such Co-Location center without the consent of
Lessor.&#160;&#160; Lessee shall be entitled to
increase the amount of such equipment in the Premises without regard to electricity
requirements and heat output but Lessor shall not be required to provide more
power or cooling than set forth in this Article VI.&#160; Lessor shall pay for the first 86,400
kilowatt hours of electricity with a peak demand of 144 kilowats used each month.&#160; Lessee shall reimburse Lessor for any
electrical usage which exceeds such amounts.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE VII</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 7.1&#160; <u>Right</u><u> of Entry</u>.&#160; Lessor shall have the right of access to the
Premises at all reasonable times for the purposes of, including, without
limitation, inspecting, cleaning and repairing the same, or to exhibit the
Premises at any time before the expiration of this Lease.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 7.2&#160; <u>Maintenance</u><u> and Repair</u>.&#160; Lessee shall maintain and repair the interior
of the Premises in the same condition as delivered to it, ordinary wear and
tear excepted.&#160; Lessee shall not damage
or destroy the Premises.&#160; In the event
Lessee shall fail to comply with its obligations hereunder, Lessor shall have
the right to enter onto the Premises and effect such
repair and maintenance and charge the costs thereof to the Lessee together with
twelve percent (12%) interest per annum on the costs so expended, said amounts
to be considered as additional rent hereunder.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 7.3&#160; <u>Improvements</u>.&#160; Lessee hereby accepts the Premises in its
present condition without any obligation upon Lessor to make any repairs or
restoration thereto. It is further agreed that this Lease is made by the Lessor
and accepted by the Lessee under the distinct understanding and agreement that
the Lessor shall have the right and privilege to make and build additions to
the Building as it may deem wise and advisable without any liability to the
Lessee therefor.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)&#160; Lessee shall not make any alterations,
additions or improvements in or to the Premises without first obtaining the
prior written consent of Lessor.&#160; Lessee
hereby waives all rights to make repairs at the expense of Lessor as provided
by any law or statute or ordinance now or hereafter in effect.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)&#160; All alterations, additions of improvements to
the Premises, installed at the expense of Lessor or Lessee, except movable
office furniture, Lessee&#146;s trade fixtures and equipment, shall, unless Lessor
elects otherwise in writing, become the Building of Lessor upon the
installation thereof, and shall be surrendered with the Premises at the expiration
or termination of this Lease.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 7.4&#160; <u>Liens</u>.&#160; Lessee shall not permit any mechanics&#146;,
materialmen&#146;s or other liens arising out of work performed by Lessee or on
Lessee&#146;s behalf, to be filed against the Building, the Building, or the
Premises, nor against Lessee&#146;s leasehold interest in the Premises.&#160; Lessor shall have the right at all reasonable
times to post and keep posted on the Premises any notices which it deems
necessary for protection from such liens.&#160;
If any such liens are so filed, Lessor may, upon thirty (30) days
written notice to Lessee, without waiving its rights based on such breach by
Lessee and without releasing Lessee from any obligations, pay and satisfy the
same and in such event the sums so paid by Lessor, with interest at the rate of
twelve percent (12%) per annum from the date of payment, shall be due and
payable by Lessee at once without notice or demand.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 7.5&#160; <u>Taxes</u>.&#160; Lessee agrees to pay, before delinquency, any
and all taxes levied or assessed and which become payable during the term
hereof upon Lessee&#146;s equipment, furniture, fixtures, and other personal
property located in the Premises, including carpeting installed by Lessee even
though said carpeting has become a part of the Premises; and any and all taxes
or increases therein levied or assessed on Lessor or Lessee by virtue of
alterations, additions, or improvements to the Premises made by Lessee.&#160; In the event said taxes are charged to or
paid or payable to Lessor, Lessee, forthwith upon demand therefor, shall
reimburse Lessor for all of such taxes paid by Lessor.&#160; Any taxes paid by Lessor on behalf of Lessee
shall bear interest at the annual rate of twelve percent (12%) per annum from
the date of payment by Lessor thereof.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE VIII</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 8.1&#160; <u>Damage</u><u> or Destruction</u>.&#160; If the Premises or the Building shall be
damaged by fire or other casualty, the damage (exclusive of any improvements or
other changes made to the Premises and paid for by Lessee), may, at the option
of Lessor, be repaired by and at the expense of Lessor to as near condition
which existed immediately prior to such damage or destruction as reasonably
possible; provided, however, that if as a result of damage by fire or other
casualty more than fifty percent (50%) of the net rental area of the Building
is rendered untenantable, then and in such event either Lessor or Lessee shall
have the right and option (exercised, if at all, by giving written notice to
the other party within thirty (30) days of such destruction or casualty) to
terminate this Lease as of the date of such casualty.&#160; Subject to the foregoing, the Lessor shall
commence such repair within sixty (60) days after such casualty and shall
complete the same within a reasonable time thereafter, subject to acts of God,
strikes and other occurrence not within the control of Lessor.&#160; In the event Lessor fails to commence such
repair or restoration within such period or shall fail to prosecute such repair
and restoration in a timely manner, then Lessee shall have the right and option
(exercised, if at all, by giving written notice within fifteen (15) days of
such failure) to terminate this Lease.&#160;
In the event this Lease is terminated for any of the reasons aforesaid,
any rents or other payments shall be prorated as of the effective date of such
termination and proportionately refunded to the Lessee or paid to Lessor as the
case may be.&#160; During any period in time
which the Premises or any portion thereof is rendered untenantable by fire or
other casualty, the rent shall abate proportionately to the area rendered
untenantable for the period of time during which this condition exists.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 8.2&#160; <u>Eminent</u><u> Domain</u>.&#160; If all or any part of the Premises are taken
by any public or quasi-public authority under the power of eminent domain, or
conveyed to such authority in lieu of such condemnation, then either party, at
its option, shall have the right to terminate this Lease as of the day
possession shall be taken by such authority.&#160;
If, as a result of any such taking, or conveyance in lieu of condemnation,
more than fifty percent (50%) of the net rentable area of the Building is
rendered untenantable, then the Lessor shall have the right and option
(exercised, if at all, by giving written notice within thirty (30) days of such
taking or conveyance) to terminate this Lease as of the date of such taking or
conveyance.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If all or any part of the
Building in which the Premises are located shall be taken by any such
authority, or conveyed in lieu of condemnation, then Lessor shall have the
right and option to terminate this Lease.&#160;
In the event this Lease is terminated for any of the reasons aforesaid,
any rents or other payments shall be prorated as of the effective date of such
termination and proportionately refunded to the Lessee or paid to the Lessor as
the case may be, and Lessee shall have no claim against Lessor for the value of
any unexpired term of the Lease.&#160; All
damages awarded for such taking under the power of eminent domain, or
conveyance in lieu thereof, shall belong to and be the Building of Lessor
irrespective of the basis upon which they were awarded; provided, however, that
Lessee shall be entitled to receive any damages specifically awarded for its
share of moving expenses.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">2</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div style="font-family:Times New Roman;">

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE IX</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 9.1&#160; <u>Government</u><u> Regulations</u>.&#160; Lessee will not export, re-export, transfer
or make available, whether directly or indirectly, any regulated item or
information to anyone outside the United States in connection with this
Agreement without first complying with all export control laws and regulations
which may be imposed by the U.S. Government and any country or organization of
nations within whose jurisdiction Lessee operates or does business.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 9.2&#160; <u>Assignment</u>.&#160; Neither party may assign
its rights or delegate is duties under this Agreement either in whole or
in part without the prior written consent of the other party, except to a party
that acquires substantially all of the assigning party&#146;s assets or a majority
of its stock as part of a business merger or acquisition.&#160; Any attempted assignment or delegation
without such consent will be void.&#160; This
Agreement will bind and inure to the benefit of each party&#146;s successors and
permitted assigns.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 9.3&#160; <u>Notices</u>.&#160; Any notice or communication required or
permitted to be given hereunder may be delivered personally, deposited with an
overnight courier, sent by confirmed facsimile or mailed by registered or
certified mail, return receipt requested, postage prepaid, in each case to the
address of the receiving party indicated below, or at such other address as
either party may provide to the other by written notice.&#160; Such notice will be deemed to have been give as of the date delivered, or five (5) days after mailed
or sent, whichever is earlier.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 9.4&#160; <u>Relationship</u><u> of Parties</u>.&#160; Lessor and Lessee are independent
contractors, and this Agreement will not establish any relationship of
partnership, joint venture, employment, franchise or agency between Lessor and
Lessee.&#160; Neither Lessor nor Lessee will have
the power to bind the other or incur obligations on the other&#146;s behalf without
the other&#146;s prior written consent, except as otherwise expressly provided
herein.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 9.5&#160; <u>Choice</u><u> of Law and
Arbitration</u>.&#160; This Agreement shall be
governed by and construed in accordance with the laws of the state of Utah,
excluding its conflict of laws principles.&#160;
Each party agrees to submit any and all disputes concerning this
Agreement, other than claims by Lessor for amounts owed by Lessee, if not
resolved by the parties, to binding arbitration under one neutral, independent
and impartial arbitrator in accordance with the Commercial Rules of the
American Arbitration Association (&#147;AAA&#148;); provided, however, the arbitrator may
not vary, modify or disregard any of the provisions contained in this section
18.8.&#160; The decision and any award
resulting from such arbitration shall be final and binding.&#160; The place of arbitration will be at a neutral
location in Salt Lake City, Utah.&#160; The
arbitrator is not empowered to award damages in excess of compensatory damages,
and each party hereby irrevocably waives any right to recover such damages with
respect to any dispute resolved by arbitration.&#160;
Both parties shall equally share the fees of the arbitrator.&#160; The language of arbitration will be English;
provided, however, an interpreter may be provided for any witness that requires
an interpreter.&#160; The costs of such
interpretation will be borne by the party requesting the interpreter.&#160; Any final decision or award from arbitration
under this section 18.8 will be in writing and shall set forth the basis of the
arbitrator&#146;s decision.&#160; The arbitrator
may award attorneys&#146; fees to the prevailing party as determined by the
arbitrator with wide discretion, considering both (i) which party bettered its
position most by the outcome of the arbitration, and (ii) that the parties
intended that all limitations on liability would be enforced by the
arbitrator.&#160; Except for attorneys&#146; fees
as the arbitrator may award as provided in the previous sentence, each party
will bear its own costs and expenses.&#160; As
part of any arbitration conducted under this section 18.8, each party may: (i)
request from the other party documents and other materials relevant to the
dispute and likely to bear on the issues in such dispute, (ii) conduct no more
than five (5) oral depositions, each of which will be limited to a maximum of
seven (7) hours in testimony, and (iii) propound to the other party no more
than thirty (30) written interrogatories, answers to which the other party will
give under oath.&#160; All the dispute
resolution proceedings contemplated in this section 18.8 will be as
confidential and private as permitted by law.&#160;
The parties will not disclose the existence, content or results of any
proceedings conducted in accordance with this section 18.8, and materials
submitted in connection with such proceedings will not be admissible in any
other proceeding; provided, however, this confidentiality provision will not
prevent a petition to vacate or enforce an arbitration award and shall not bar
disclosures required by law.&#160; The parties
agree that any decision or award resulting from proceedings in accordance with
this section 18.8 shall have no preclusive effect in any other matter involving
third parties.&#160; All applicable statutes
of limitation and defenses based upon the passage of time will be tolled while
the procedures specified in this section 18.8 are pending.&#160; The parties will take such action, if any,
required to effectuate such tolling.&#160; The
arbitration shall be governed by the United States Arbitration Act, and
judgment upon the award rendered by the arbitrator may be entered by any court
having jurisdiction.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 9.6 <u>Legal Actions</u>.&#160; Notwithstanding the provisions of section
9.5, Lessor may file an action to collect any amounts owed by Lessee to Lessor
pursuant to this Agreement in the Third Judicial District Court in and for Salt
Lake County, State of Utah.&#160; In any such
action, the prevailing party will be entitled to recover its costs of court and
reasonable attorneys&#146; fees.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE X Intentionally
Deleted.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XI</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 11.1&#160; <u>Breach</u><u> or Default</u>.&#160;&#160; Lessee shall have breached this Lease and
shall be considered in default hereunder if (a) Lessee files a petition in
bankruptcy or insolvency or for reorganization under any bankruptcy act, or
makes an assignment for the benefit of creditors; (b) involuntary proceedings
are instituted against Lessee under any bankruptcy act; (c) Lessee assigns this
Lease for the benefit of creditors; (d) Lessee fails to pay any rent when due
and does not make the delinquent payments within five (5) days after receipt of
notice thereof from Lessor; or (e) Lessee fails to perform or comply with any
of the covenants or conditions of this Lease and such failure continues for a
period of thirty (15) days after receipt of notice thereof from Lessor.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 11.2&#160; <u>Effect</u><u> of Breach or Default</u>.&#160; In the event of a breach of this Lease as set
forth in Section 11.1 above, the rights of Lessor shall be as follows:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)&#160; Lessor shall have the right to cancel and
terminate this Lease, as well as all of the right, title, and interest of
Lessee hereunder, by giving to Lessee not less than ten (10) days notice of the
cancellation and termination.&#160; On
expiration of the time fixed in the notice, this Lease and the right, title and
interest of Lessee shall terminate in the same manner and with the same force
and effect, except as to Lessee&#146;s liability, as of the date fixed in the notice
of cancellation and termination were the end of the term herein originally
determined.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)&#160; Lessor may elect, but shall not be obligated,
to make any payment required by Lessee herein or comply with any agreement,
term, or condition required hereby to be performed by Lessee, and Lessor shall
have the right to enter the Premises for the purpose of correcting or remedying
such default and to remain until the default has been corrected, or remedied,
but any expenditure for the correction by Lessor shall not be deemed to waive
or release Lessee&#146;s default or Lessor&#146;s right to take any action as may be
otherwise permissible hereunder or under the law in the case of any default.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(c)&#160; Lessor may re-enter the Premises immediately
and remove the Building and personnel of Lessee, and store the Building in a
public warehouse or at a place selected by Lessor, at the expense of
lessee.&#160; After re-entry, Lessor may
terminate this Lease on giving ten (10) days written notice of termination to
Lessee.&#160; Without such notice, re-entry
will not terminate this Lease.&#160; On
termination, Lessor may recover from Lessee all damages resulting from the
breach, including the cost of recovering the Premises and the worth of the
balance of this Lease over the reasonable rental value of the Premises for the
remainder of the Lease term, which such sum shall be immediately due Lessor
from Lessee.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">After
re-entry, Lessor may relet the Premises or any part thereof for any term
without terminating this Lease, at the rent and on the terms as Lessor may
choose.&#160; Lessor may make alterations and
repairs to the Premises.&#160; The duties and
liabilities of the parties if the Premises are relet as provided herein shall
be as follows:</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(I)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>In
addition to Lessee&#146;s liability to Lessor for breach of the Lease, Lessee shall
be liable for all expenses of the reletting, for the alterations and repairs
made, and for the difference between the rent received by Lessor under the new
lease agreement and the rent installments that are due for the same period
under this Lease;</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt 1.0in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(II)</font><font size="1" style="font-size:3.0pt;">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font>Lessor
shall have the right to apply the rent received from reletting the Premises (a)
to reduce Lessee&#146;s indebtedness to Lessor under this Lease, not including
indebtedness for rent; (b) to expenses of the reletting and alterations and
repairs made; (c) to rent due under this Lease; or (d) to payment of future rent
under this Lease as it becomes due.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">If the new
lessee does not pay a rent installment promptly to Lessor, and the rent
installment has been credited in advance of payment to the indebtedness of
Lessor as provided herein, and during any rent installment period, are less
than the rent payable for the corresponding installment period under this
Lease, Lessee shall pay Lessor</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">3</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<br clear="all" style="page-break-before:always;">


<div style="font-family:Times New Roman;">

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">the</font> deficiency, separately for each rent
installment deficiency period and before the end of that period.&#160; Lessor may at any time after a reletting
terminate the Lease for the breach on which Lessor had based the re-entry and
subsequently relet the Premises.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(d)&#160; After re-entry, Lessor may procure the
appointment of a receiver to take possession and collect rents and profits of
Lessee, and, if necessary, to collect the rents and profits, the receiver may
take possession of the personal property used in the business of Lessee,
including inventory, trade fixtures and furnishing, and use them without
compensating Lessee.&#160; Proceedings for
appointment of a receiver by Lessor shall not terminate and forfeit this Lease
unless the Lessor has given written notice of termination to Lessee as provided
herein.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt .5in;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(e)&#160; In addition to the remedies provided in this
Section 11.2, the Lessor shall have all remedies now or hereafter provided by
law for the enforcement of the provisions of this Lease and the Lessor&#146;s rights
hereunder.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 11.3&#160; <u>Abandonment</u>.&#160; Lessee shall not vacate or abandon the Premises
at any time during the term hereof, and if Lessee shall abandon, vacate or
surrender the Premises, or be dispossessed by process of law, or otherwise, any
personal property belonging to Lessee and left on the Premises shall be deemed
to be abandoned, at the option of Lessor, except such property as may be
mortgaged to Lessor.&#160; However, Lessee
reserves the right to vacate the premises at any time and continue to pay
monthly rental obligation.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 11.4&#160; <u>Lessor&#146;s</u><u> Lien</u>.&#160; As security for the payment and performance
by the Lessee of all terms, covenants and conditions on the part of the Lessee
to be paid or performed hereunder, the Lessee hereby grants to the Lessor a
security interest in all furniture, equipment, fixtures, furnishings, and other
personal property of the Lessee now or hereafter situated in the Premises.&#160; During any time that the Lessee is in default
under this Lease, the Lessee shall not have the right to remove from the
Premises any such furniture, equipment, fixtures, furnishings, or other
personal property.&#160; In the event of any
default hereunder by the Lessee, the Lessor shall have all rights and remedies
of a secured party under the Utah Uniform Commercial Code, as now in force or
as hereafter amended.&#160; Such security
interest of the Lessor shall be in addition to any statutory lien or other
security interest now or hereafter exiting.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XII</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 12.1&#160; <u>Subordination</u>.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)&#160;&#160; This Lease, at Lessor&#146;s option, shall be
subordinate to any ground lease, mortgage, deed of trust, or any other
hypothecation for security now or hereafter placed upon the Building and to any
and all advances made on the security thereof and to all renewals,
modifications, consolidations, replacements and extensions thereof.&#160; If Lessor or any mortgagee, trustee, or
ground lessor shall elect to have this Lease prior to the lien of a mortgage,
deed of trust or ground lease, and shall give written notice thereof to Lessee,
this Lease shall be deemed prior to any such mortgage, deed of trust or ground
lease or the date of recording thereof.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)&#160;&#160; Lessee agrees to execute any documents
required to effectuate such subordination or to make this Lease prior to the
lien of any mortgage, deed of trust or ground lease, as the case may be
(including, without limitation, a Subordination, Non-Disturbance and Attornment
Agreement in the standard form used by Lessor&#146;s lender), and failing to do so
within ten (10) days after written demand, does hereby make, constitute, and
irrevocably appoint Lessor as Lessee&#146;s attorney in fact and in Lessee&#146;s name,
place and stead, to do so.&#160; Upon Lessee&#146;s
written request to Lessor, Lessor shall request that it&#146;s
lender issue to Lessee a non-disturbance agreement on such lender&#146;s standard
form; provided, however, the failure of such lender to issue such a
non-disturbance agreement shall in no way affect Lessee&#146;s obligations under
this Lease, including this Section 12.1.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section
12.2&#160;&#160;&#160; <u>Mortgagee Protection</u>.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(a)&#160;&#160; If, in connection with obtaining financing
for the Building or any portion thereof, Lessor&#146;s lender shall request
reasonable modifications to this Lease as a condition to such financing, Lessee
shall not unreasonably withhold, delay or defer its consent to such
modifications, provided such modifications do not materially adversely affect
Lessee&#146;s rights or increase Lessee&#146;s obligations under this Lease.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">(b)&#160;&#160; Lessee agrees to give to any trust deed or
mortgage holder (&#147;Holder&#148;). by prepaid certified mail, return receipt
requested, at the same time as it is given to Lessor, a copy of any notice of
default given to Lessor, provided that prior to such notice Lessee has been
notified, in writing, (by way of notice of assignment of rents and leases, or
otherwise) of the address of such Holder.&#160;
Lessee further agrees that if Lessor shall have failed to cure such
default within the time period provided for in this Lease, then the Holder
shall have an additional thirty (30) days after expiration of such period, or
after receipt of such notice from Lessee (if such notice to the Holder is
required by this section), whichever is last to occur, within which to cure
such default or if such default cannot be cured within that time, then such
additional time as may be necessary to cure such default (including but not
limited to commencement of foreclosure proceedings, if necessary, to effect
such cure), in which event this Lease shall not be terminated.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XIII</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="font-size:10.0pt;margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 13.1 <u>Indemnification</u>.</font>&#160; Lessee agrees to indemnify and save the
Lessor harmless from expenses, actions, costs of actions (including attorneys&#146;
fees), for injury (including death), to any person or persons which may occur
in, on or about the Premises.&#160; Lessee
agrees to pay all sums of money in respect of any labor, services, materials,
supplies or equipment furnished or alleged to have been furnished to Lessee in
or about the Premises which may be secured by any mechanic&#146;s, materialman&#146;s or
other lien against the Premises or the Lessee&#146;s interest therein and will cause
each such lien to be discharged, if filed, provided that Lessee may contest
such lien upon delivery to Lessor of cash or marketable securities having a
face amount not less than one and one-half (1 1/2) times the face amount of any
such lien.&#160; If such lien is reduced to
final judgment, then and in such event Lessee shall forthwith pay and discharge
said judgment.</p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 13.2&#160; <u>Assumption</u><u> of Risk</u>.&#160; The Lessee assumes all risk of damage of
Lessee&#146;s property within the Premises which may be caused by water leakage,
fire, windstorm, explosion, falling plaster or other cause, or by the act or
omission of any other tenant in the Building, unless caused by Lessor&#146;s
negligence.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XIV</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 14.1&#160; <u>Notices</u>.&#160; Any notice given to Lessor shall be in
writing and forwarded to the Lessor at Lessor&#146;s office by registered or
certified mail.&#160; Any notices given to the
Lessee shall be in writing and forwarded to the Lessee at the Premises by
registered or certified mail.&#160; Either
Party may designate another place for service or notices by written direction
served on the other party by registered or certified mail.&#160; Any such notice shall be deemed to have been
received four (4) days after its mailing.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XV &#150; Intentionally Deleted</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XVI</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 16.1&#160; <u>Notice</u><u> of Surrender</u>.&#160; At least ninety (90) days before the last day
of the term hereof, Lessee shall give to Lessor a written notice of intention
to surrender the Premises on that date, but nothing contained herein shall be
construed as an extension of the term hereof or as consent of Lessor to any
holding over by Lessee.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 16.2&#160; <u>Surrender</u><u> at End of Term</u>.&#160; Upon the expiration of the term hereof or
sooner termination of this Lease, Lessee agrees to surrender and yield
possession of the Premises to the Lessor peacefully and in good order and
condition, subject only to ordinary wear and reasonable use thereof, and
subject to such damage, destruction or condition as Lessee is not required to
restore or remedy under other terms and provisions of this Lease.&#160; Lessee shall promptly surrender all keys for
the Premises to Lessor at the place then fixed for payment of rent and shall
inform Lessor of combinations on any locks and safes on the Premises.&#160; Any property left in the Premises after the
expiration or termination of this Lease shall be deemed to have been abandoned
by Lessee and the Building of Lessor to dispose of as Lessor deems
expedient.&#160; Lessee agrees that, if Lessee
does not surrender to Lessor, at the expiration of the term of this Lease or
upon any termination thereof, then Lessee will pay to Lessor all damages that
Lessor may suffer on account of Lessee&#146;s failure to surrender possession to
Lessor, and will indemnify and save Lessor harmless from and against all claims
made by any succeeding lessee of the Premises against Lessor on account of such
delay.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 16.3&#160; <u>Surrender</u><u> of premises</u>.&#160; The voluntary or other surrender of this
Lease by Lessee or a mutual cancellation thereof shall not work a merger, and,
at the option of Lessor, shall terminate all or any existing subleases or
subtenancies, or at the option of Lessor, may operate as an assignment to
Lessor of any or all such subleases or subtenancies.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">4</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

</div>
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<div>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 16.4&#160; <u>Holding</u><u> Over</u>.&#160; In the event Lessee, with Lessor&#146;s consent,
remains in possession of the Premises after the expiration of this Lease and
without the execution of a new lease, such tenancy shall be deemed to be from
month to month, subject to all the conditions, provisions and obligations of
this Lease, at a rental equal to the last rental paid under this Lease, plus
annual increases as more particularly set forth in ARTICLE IV of this Lease.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 16.5&#160; <u>Quiet</u><u> Enjoyment</u>.&#160; The Lessor covenants and agrees with Lessee
that upon Lessee paying said rent and other charges and performing all of the
covenants and provisions aforesaid on Lessee&#146;s part to be observed and
performed, the Lessee shall and may peaceably and quietly have, hold and enjoy
the Premises in accordance with this Lease.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 16.6&#160; <u>Light</u><u> and Air</u>.&#160; Lessee covenants and agrees that no
diminution of light, air or view by any structure which may hereafter be
erected (whether or not by Lessor) shall entitle Lessee to any reduction of
rent hereunder, result in any liability of Lessor to Lessee, or in any other
way affect this Lease.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XVII</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 17.1&#160; <u>Insurance</u>.&#160; Lessee agrees to keep in force during the
term hereof, at Lessee&#146;s expense, public liability insurance with limits in the
amount of $1,000,000&#160; for injuries to or
death of persons occurring on or about the Premises and property damage insurance
with limits of $500,000.&#160; The limit of
any such insurance shall not however, limit the liability of Lessee
hereunder.&#160; Said policy shall name Lessor
as an additional insured, and shall insure Lessor against liability as respects
acts, or omissions of Lessee; shall be issued by an insurance company licensed
to do business in the State of Utah; and shall provide that said insurance
shall not be canceled unless ten (10) days prior written notice to Lessor is
first given.&#160; Insurance required
hereunder shall be in companies holding a &#147;General Policyholders Rating&#148; of at
least B plus, or such other rating as may be required by a lender having a lien
on the Premises, as set forth in the most current issue of &#147;Best&#146;s Insurance
Guide&#148;.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Said policy or a certificate
thereof shall be delivered to lessor by lessee upon commencement of the term
and upon such renewal of such insurance.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 17.2&#160; <u>Subrogation</u>.&#160; As long as their respective insurers so
permit, Lessor and Lessee hereby mutually waive their respective rights of
recovery against each other for any loss insured by fire, extended coverage and
other property insurance policies existing for the benefit of the respective
parties.&#160; Each party shall obtain any
special endorsements, if required by their insurer to evidence compliance with
the aforementioned waiver.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">ARTICLE XVIII</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.1&#160; <u>Obedience</u><u> to Laws</u>.&#160; Lessee shall, at Lessee&#146;s sole cost and
expense, promptly comply with all statutes, ordinances, rules, orders,
regulations and/or requirements of all county, municipal, state, federal, and
other applicable governmental authorities now in force, or which may
hereinafter be in force, pertaining to the Premises.&#160; Lessee shall not use or permit anything to be
done in or about the Premises which will in any way conflict with any statutes,
ordinances, rules, orders, regulations and/or requirements of all county,
municipal, state, federal, and other applicable governmental authorities now in
force, or which may hereinafter be in force.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.2 Intentionally
Deleted. &#160; Section 18.3&#160; <u>Waiver</u><u> of liability</u>.&#160; Lessor shall not be liable to Lessee, or
those claiming through or under Lessee, for injury, death or property damage
occurring in, on or about the Building and appurtenances thereto, and Lessee
shall indemnify Lessor and hold it harmless from any claim arising out of any
injury, death or property damage occurring in, on or about the Premises to
Lessee or any employee, Lessee or invitees of Lessee.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.4&#160; <u>Time</u>.&#160; Time is of the essence of this Lease and each
and all of its provisions.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.5&#160; <u>Attorneys&#146;</u><u> Fees</u>.&#160; If either Lessor or Lessee shall obtain legal
counsel or bring an action against the other by reason of the breach of any
covenant, warranty or condition hereof, or otherwise arising out of this Lease
the unsuccessful party shall pay to the prevailing party reasonable attorneys&#146;
fees, which shall be payable whether or not any action is prosecuted to
judgment.&#160; The term &#147;prevailing party&#148;
shall include, without limitation, a party who obtains legal counsel or brings
an action against the other by reason of the other&#146;s breach or default and
obtains substantially the relief sought, whether by compromise, settlement or
judgment.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.6&#160; <u>Waiver</u>.&#160; No waiver of any condition or covenant of
this Lease by Lessor shall be deemed to imply or constitute a further waiver by
Lessor of any other condition of this Lease.&#160;
The rights and remedies created by this Lease are cumulative and the use
of one remedy shall not be taken to exclude or waive the right to the use of
another.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.7&#160; <u>Severability</u>.&#160; If any provision of this Lease or the
application thereof to any person or circumstance shall be invalid or
unenforceable to any extent, the remainder of this Lease and the application of
such provisions to other persons or circumstances shall not be affected thereby
and shall be enforced to the greatest extent permitted by law.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.8&#160; <u>Addenda</u>.&#160; Clauses, additional conditions, plats and
riders, if any, signed by Lessor and Lessee and endorsed on or affixed to this
Lease are a part hereof, and in the event of variation or discrepancy the
duplicate original hereof, including such clauses, additional conditions, plats
and riders, if any, held by Lessor shall control.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.9&#160; <u>Entire</u><u> Agreement</u>.&#160; This Lease constitutes the entire agreement
between Lessor and Lessee and no representations,
express or implied, either written or oral, not herein set forth shall be
binding upon and inure to the benefit of Lessor or Lessee.&#160; This Lease shall not be modified by any oral
agreement, either express or implied, and all modifications shall be in writing
and signed by both Lessor and Lessee.&#160; No
surrender of the Premises, or of the remainder of the
term of this Lease shall be valid unless accepted by Lessor in writing.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.10&#160; <u>No</u><u> Waiver</u>.&#160; Failure of Lessor to insist, in any one or
more instances, upon strict performance of any term, covenant, or condition of
this Lease, or to exercise any option herein contained, shall not be construed
as a waiver or relinquishment for the future of such term, covenant, condition
or option, but the same shall continue and remain in full force and
effect.&#160; The receipt by Lessor of rents
with knowledge of a breach in any of the terms, covenants or conditions of this
Lease to be kept or performed by Lessee shall not be deemed a waiver of such
breach and Lessor shall not be deemed to have waived any provisions of this
Lease unless expressed in writing and signed by Lessor.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.11&#160; <u>Heirs</u><u> and Assigns</u>.&#160; This Lease and all provisions, covenants and
conditions thereof shall be binding upon and inure to the benefit to the heirs,
legal representatives, successors and assigns of the parties hereto, except
that no person, firm, corporation or court officer holding under or through
Lessee in violation of any of the terms, provisions or conditions of this Lease
shall have any right, interest or equity in or to this Lease, the terms of this
Lease or the Premises covered by this Lease.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.12&#160; <u>Sale</u><u> by Lessor</u>.&#160; In the event of a sale or conveyance by
Lessor of the Building, the same shall operate to release Lessor from any
future liability upon any of the covenants or conditions, express or implied,
herein contained in favor of Lessee, and in such event Lessee agrees to look
solely to the responsibility of the successor in interest of Lessor in and to
this Lease.&#160; If any security be given by
Lessee to secure the faithful performance of all or any of the covenants of
this Lease on the part of Lessee, Lessor may transfer and/or deliver the
security, as such, to the successor in interest of Lessor, and thereupon Lessor
shall be discharged from any further liability in reference thereto.&#160; Except as set forth in this Section 18.12
this Lease shall not be affected by any such sale or conveyance.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.13&#160; <u>Estoppel</u><u> Certificates</u>.&#160; At any time and from time to time, upon not
less than ten (10) days prior to request by Lessor, Lessee shall execute,
acknowledge and deliver to Lessor a statement certifying the date of commencement
of this Lease, stating without limitation that (a) this Lease is unmodified and
in full force and effect (or if there have been modifications, that this Lease
is in full force and effect as modified and the date and nature of such
modifications); (b) the dates to which the rent has been paid; (c) Lessee has
no claims against Lessor, (d) neither Lessor nor Lessee is in default under
this Lease; and (e) setting forth such other matters as may reasonably be
requested by Lessor.&#160; Lessor and Lessee
intend that by such statement delivered pursuant to this Section 18.13 may be
relied upon any mortgagee or the beneficiary of any Deed of Trust or by any
purchaser as prospective purchaser of the Building.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Section 18.14&#160; <u>Defined</u><u> Terms:&#160; Headings</u>.&#160;
The words &#147;Lessor&#148; and &#147;Lessee&#148; as used herein shall include the plural
as well as the singular.&#160; Words used in
masculine gender include the feminine and neuter.&#160; If there be more than one Lessee, the
obligation hereunder imposed upon Lessee shall be joint and several.&#160; The headings to the paragraphs of this Lease
are not a part of this Lease and shall have no effect upon the construction or
interpretation of any part hereof.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">5</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">IN WITNESS WHEREOF, the parties
hereto have executed this Lease as of the day and year first above written.</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<table border="0" cellspacing="0" cellpadding="0" width="100%" style="border-collapse:collapse;width:100.0%;">
 <tr>
  <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">LESSOR:</font></p>
  </td>
  <td width="50%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:50.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">LESSEE:</font></p>
  </td>
 </tr>
 <tr>
  <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:50.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Old Mill
  Technology Center LLC,<br>
  a Utah limited liability company</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="45%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:45.16%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Overstock.com,
  Inc.,<br>
  a Delaware corporation</font></p>
  </td>
 </tr>
 <tr>
  <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:50.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.38%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By:</font></p>
  </td>
  <td width="35%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:35.54%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="10%" valign="top" style="padding:0in 0in 0in 0in;width:10.58%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">By </font></p>
  </td>
  <td width="32%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:32.54%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.88%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="49%" colspan="3" valign="top" style="padding:0in 0in 0in 0in;width:49.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
  <td width="50%" colspan="4" valign="top" style="padding:0in 0in 0in 0in;width:50.5%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">&nbsp;</font></p>
  </td>
 </tr>
 <tr>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.38%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its:</font></p>
  </td>
  <td width="35%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:35.54%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="10%" valign="top" style="padding:0in 0in 0in 0in;width:10.58%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="5%" valign="top" style="padding:0in 0in 0in 0in;width:5.34%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="3%" valign="top" style="padding:0in 0in 0in 0in;width:3.74%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Its:</font></p>
  </td>
  <td width="32%" valign="top" style="border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 0in 0in;width:32.54%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
  <td width="8%" valign="top" style="padding:0in 0in 0in 0in;width:8.88%;">
  <p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:1.0pt;">&nbsp;</font></p>
  </td>
 </tr>
</table>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">6</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

<hr size="2" width="100%" noshade color="gray" align="left">

</font></div>

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<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><b><u><font size="2" face="Times New Roman" style="font-size:10.0pt;font-weight:bold;">EXHIBIT A</font></u></b></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">Base Rent set forth in Section
3.1 shall be $38,500 per month.&#160; Base
Rent shall escalate at the rate of 3% per year on each anniversary date of this
Agreement.</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman">&nbsp;</font></p>

<p align="center" style="margin:0in 0in .0001pt;text-align:center;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">7</font></p>

<div style="margin:0in 0in .0001pt;"><font size="2" face="Times New Roman" style="font-size:10.0pt;">

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