Exhibit 23.1
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in this Registration Statements on Form S-8 of our report dated March 14, 2005 relating to the financial statements, financial statement schedule, management's assessment of the effectiveness of internal control over financial reporting and the effectiveness of internal control over financial reporting of Overstock.com, Inc., which appears in Overstock.com Inc.'s Annual Report on Form 10-K for the year ended December 31, 2004.
/s/
PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
Salt
Lake City, Utah
March 22, 2005