<SUBMISSION>
<ACCESSION-NUMBER>0001209191-08-042860
<TYPE>4
<PUBLIC-DOCUMENT-COUNT>2
<PERIOD>20080418
<FILING-DATE>20080717
<DATE-OF-FILING-DATE-CHANGE>20080717
<ISSUER>
<COMPANY-DATA>
<CONFORMED-NAME>OVERSTOCK.COM, INC
<CIK>0001130713
<ASSIGNED-SIC>5961
<IRS-NUMBER>870634302
<STATE-OF-INCORPORATION>UT
<FISCAL-YEAR-END>1231
</COMPANY-DATA>
<BUSINESS-ADDRESS>
<STREET1>6350 SOUTH 3000 EAST
<CITY>SALT LAKE CITY
<STATE>UT
<ZIP>84121
<PHONE>8019473100
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>6350 SOUTH 3000 EAST
<CITY>SALT LAKE CITY
<STATE>UT
<ZIP>84121
</MAIL-ADDRESS>
<FORMER-COMPANY>
<FORMER-CONFORMED-NAME>OVERSTOCK COM INC
<DATE-CHANGED>20001227
</FORMER-COMPANY>
</ISSUER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>Chou Francis S M
<CIK>0001389288
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-49799
<FILM-NUMBER>08957859
</FILING-VALUES>
<BUSINESS-ADDRESS>
<PHONE>416.214.0675
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>95 WELLINGTON STREET WEST, SUITE 710
<STREET2>P.O. BOX 27
<CITY>TORONTO
<STATE>A6
<ZIP>M5J 2N7
</MAIL-ADDRESS>
</REPORTING-OWNER>
<REPORTING-OWNER>
<OWNER-DATA>
<CONFORMED-NAME>Chou Associates Management Inc.
<CIK>0001389403
<STATE-OF-INCORPORATION>A6
<FISCAL-YEAR-END>1231
</OWNER-DATA>
<FILING-VALUES>
<FORM-TYPE>4
<ACT>34
<FILE-NUMBER>000-49799
<FILM-NUMBER>08957860
</FILING-VALUES>
<BUSINESS-ADDRESS>
<STREET1>95 WELLINGTON STREET WEST, SUITE 710
<STREET2>P.O. BOX 27
<CITY>TORONTO
<STATE>A6
<ZIP>M5J 2N7
<PHONE>416.214.0675
</BUSINESS-ADDRESS>
<MAIL-ADDRESS>
<STREET1>95 WELLINGTON STREET WEST, SUITE 710
<STREET2>P.O. BOX 27
<CITY>TORONTO
<STATE>A6
<ZIP>M5J 2N7
</MAIL-ADDRESS>
</REPORTING-OWNER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bod58452_bod1aa.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0303</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2008-04-18</periodOfReport>

    <issuer>
        <issuerCik>0001130713</issuerCik>
        <issuerName>OVERSTOCK.COM, INC</issuerName>
        <issuerTradingSymbol>OSTK</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001389403</rptOwnerCik>
            <rptOwnerName>Chou Associates Management Inc.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>110 SHEPPARD AVENUE EAST</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 301, BOX 18</rptOwnerStreet2>
            <rptOwnerCity>TORONTO</rptOwnerCity>
            <rptOwnerState>A6</rptOwnerState>
            <rptOwnerZipCode>M2N 6Y8</rptOwnerZipCode>
            <rptOwnerStateDescription>ONTARIO, CANADA</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001389288</rptOwnerCik>
            <rptOwnerName>Chou Francis S M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>110 SHEPPARD AVENUE EAST</rptOwnerStreet1>
            <rptOwnerStreet2>SUITE 301, BOX 18</rptOwnerStreet2>
            <rptOwnerCity>TORONTO</rptOwnerCity>
            <rptOwnerState>A6</rptOwnerState>
            <rptOwnerZipCode>M2N 6Y8</rptOwnerZipCode>
            <rptOwnerStateDescription>ONTARIO, CANADA</rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>1</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>3.75% Convertible Senior Notes Due December 1, 2011</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>76.23</value>
                <footnoteId id="F5"/>
                <footnoteId id="F6"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2008-04-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>P</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1100000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>786270.83</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F5"/>
                <footnoteId id="F6"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F5"/>
                <footnoteId id="F6"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>14430</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <valueOwnedFollowingTransaction>
                    <value>9050000</value>
                </valueOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnotes</value>
                    <footnoteId id="F1"/>
                    <footnoteId id="F2"/>
                    <footnoteId id="F3"/>
                    <footnoteId id="F4"/>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">This statement is jointly filed by and on behalf of each of Chou Associates Management Inc. and Francis S. M. Chou.  Chou Associates Management acts as an investment adviser to, and manages investment and trading accounts of, other persons.  Chou Associates Management may be deemed, through investment advisory contracts or otherwise, to beneficially own securities owned by other persons.  Mr. Chou is the Chief Executive Officer and Portfolio Manager of Chou Associates Management and may be deemed to control Chou Associates Management and beneficially own securities owned by Chou Associates Management.  Mr. Chou does not own directly or indirectly any securities covered by this statement for his own account.</footnote>
        <footnote id="F2">Each reporting person states that neither the filing of this statement nor anything herein shall be deemed an admission that such person is, for purposes of Section 16 of the Securities Exchange Act of 1934, as amended (the &quot;Act&quot;), or otherwise, the beneficial owner of any securities covered by this statement.  Each reporting person hereby disclaims beneficial ownership of the securities covered by this statement, except to the extent of the pecuniary interest of such person in such securities.</footnote>
        <footnote id="F3">Each reporting person may be deemed to be a member of a group with respect to the issuer or securities of the issuer for the purposes of Section 13(d) or 13(g) of the Act.  Each reporting person hereby declares that neither the filing of this statement nor anything herein shall be construed as an admission that such person is, for the purposes of Section 13(d) or 13(g) of the Act or any other purpose, (i) acting (or has agreed or is agreeing to act) with any other person as a partnership, limited partnership, syndicate, or other group for the purpose of acquiring, holding, or disposing of securities of the issuer or otherwise with respect to the issuer or any securities of the issuer or (ii) a member of any syndicate or group with respect to the issuer or any securities of the issuer.</footnote>
        <footnote id="F4">Beneficial ownership is reported herein as of April 18, 2008.  As of July 16, 2008, each reporting person may be deemed to beneficially own 2,352,465 shares of the issuer's common stock, including 132,756 shares of common stock issuable upon conversion of the issuer's 3.75% Convertible Senior Notes due December 1, 2011.</footnote>
        <footnote id="F5">The issuer's 3.75% Convertible Senior Notes due December 1, 2011 are convertible at any time prior to maturity into shares of the issuer's common stock at the option of the note holders at a conversion price of $76.23 per share (subject to adjustment in certain events, including stock splits, dividends and other distributions and certain repurchases of the issuer's stock, as well as certain fundamental changes in the ownership of the issuer).  Beginning December 1, 2009, the issuer has the right to redeem the Convertible Senior Notes, in whole or in part, for cash at 100% of the principal amount plus accrued and unpaid interest.</footnote>
        <footnote id="F6">Upon the occurrence of a fundamental change (including the acquisition of a majority interest in the issuer, certain changes in the issuer's board of directors or the termination of trading of the issuer's stock) meeting certain conditions, holders of the Convertible Senior Notes may require the issuer to repurchase for cash all or part of their notes at 100% of the principal amount plus accrued and unpaid interest.</footnote>
    </footnotes>

    <remarks>Exhibit 99.1 - Joint Filer Information (furnished herewith)  Exhibit 99.2 - Joint Filer Agreement (incorporated by reference from Exhibit
99.2 to Form 3 filed July 16, 2008 by the reporting persons relating to the issuer)</remarks>

    <ownerSignature>
        <signatureName>Chou Associates Management Inc. By: /s/ Francis S. M. Chou Title: CEO and Portfolio Manager</signatureName>
        <signatureDate>2008-07-16</signatureDate>
    </ownerSignature>

    <ownerSignature>
        <signatureName>/s/ Francis S. M. Chou</signatureName>
        <signatureDate>2008-07-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-99
<SEQUENCE>2
<FILENAME>d58452aa.txt
<DESCRIPTION>ADDITIONAL EXHIBITS
<TEXT>
<PAGE>


                                                                    EXHIBIT 99.1

                             JOINT FILER INFORMATION

                            OTHER REPORTING PERSON(s)

1.       FRANCIS S. M. CHOU

<Table>
<Caption>
     ITEM                                               INFORMATION
<S>                                 <C>
Name:                               Francis S. M. Chou

Address:                            110 Sheppard Avenue East, Suite 301, Box 18, Toronto ON M2N 6Y8.

Designated Filer:                   Chou Associates Management Inc.

Date of Event Requiring Statement   April 18, 2008
(Month/Day/Year):

Issuer Name and Ticker or Trading   OVERSTOCK.COM, INC.
Symbol:

Relationship of Reporting           10% Owner
Person(s) to Issuer:

If Amendment, Date Original Filed   Not Applicable
(Month/Day/Year):

Individual or Joint/Group Filing:   Form filed by More than One Reporting Person

Signature:                          Francis S. M. Chou


                                    /s/ Francis S. M. Chou
                                    --------------------------------------------
                                    Name:    Francis S. M. Chou
                                    Date:    July 16, 2008

</Table>

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