<SEC-DOCUMENT>0001130713-23-000025-index.html : 20230331
<SEC-HEADER>0001130713-23-000025.hdr.sgml : 20230331
<ACCEPTANCE-DATETIME>20230331135016
ACCESSION NUMBER:		0001130713-23-000025
CONFORMED SUBMISSION TYPE:	11-K
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230331
DATE AS OF CHANGE:		20230331

FILER:

	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:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		11-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-49799
		FILM NUMBER:		23786466

	BUSINESS ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047
		BUSINESS PHONE:		8019473100

	MAIL ADDRESS:	
		STREET 1:		799 W. COLISEUM WAY
		CITY:			MIDVALE
		STATE:			UT
		ZIP:			84047

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227
</SEC-HEADER>
<DOCUMENT>
<TYPE>11-K
<SEQUENCE>1
<FILENAME>ostk-20221231x11kespp.htm
<DESCRIPTION>11-K
<TEXT>
Document 1 - file: ostk-20221231x11kespp.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>2
<FILENAME>ex-231kbfconsentx20221231x.htm
<DESCRIPTION>EX-23.1
<TEXT>
Document 2 - file: ex-231kbfconsentx20221231x.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.2
<SEQUENCE>3
<FILENAME>ex-232wsrpconsentx20221231.htm
<DESCRIPTION>EX-23.2
<TEXT>
Document 3 - file: ex-232wsrpconsentx20221231.htm

</DOCUMENT>
</SEC-DOCUMENT>