-----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,
 PMhxt3oQx8DBWQABYRhwicJEdqtD1W2UAClqZeiLJ9weoHCpkzlDA6Ggg4xt4Kcn
 iFQxmuqLsN/Au1nVd92W4g==

<SEC-DOCUMENT>0001179110-07-008114.txt : 20070420
<SEC-HEADER>0001179110-07-008114.hdr.sgml : 20070420
<ACCEPTANCE-DATETIME>20070420111131
ACCESSION NUMBER:		0001179110-07-008114
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20070417
FILED AS OF DATE:		20070420
DATE AS OF CHANGE:		20070420

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			ABRAHAM ALLISON H
		CENTRAL INDEX KEY:			0001205771

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49799
		FILM NUMBER:		07777799

	MAIL ADDRESS:	
		STREET 1:		511 NALLS DAIRY COURT
		CITY:			GREAT FALLS
		STATE:			VA
		ZIP:			22066

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			OVERSTOCK.COM, INC
		CENTRAL INDEX KEY:			0001130713
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		IRS NUMBER:				870634302
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		6350 SOUTH 3000 EAST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121
		BUSINESS PHONE:		8019473100

	MAIL ADDRESS:	
		STREET 1:		6350 SOUTH 3000 EAST
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>edgar.xml
<DESCRIPTION>FORM 4 -
</DOCUMENT>
</SUBMISSION>