-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VNamgMAc+btvIqg+jetqoFx4hVvlBNxAh2rMQBdcZv+FPzFdPdz+Ub1R2sy3x3en
 x2m1fyTzKHfTkrgcXYEXhQ==

<SEC-DOCUMENT>0001047469-05-004152.txt : 20050217
<SEC-HEADER>0001047469-05-004152.hdr.sgml : 20050217
<ACCEPTANCE-DATETIME>20050217165856
ACCESSION NUMBER:		0001047469-05-004152
CONFORMED SUBMISSION TYPE:	424B3
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20050217
DATE AS OF CHANGE:		20050217

FILER:

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

	FILING VALUES:
		FORM TYPE:		424B3
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-122086
		FILM NUMBER:		05624763

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

	MAIL ADDRESS:	
		STREET 1:		6322 SOUTH 3000 EAST
		STREET 2:		STE 100
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121
</SEC-HEADER>
<DOCUMENT>
<TYPE>424B3
<SEQUENCE>1
<FILENAME>a2152166z424b3.htm
<DESCRIPTION>424B3
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>g574437.jpg
<DESCRIPTION>G574437.JPG
</DOCUMENT>
</SUBMISSION>