<SEC-DOCUMENT>0001415889-24-004919.txt : 20240222
<SEC-HEADER>0001415889-24-004919.hdr.sgml : 20240222
<ACCEPTANCE-DATETIME>20240222182858
ACCESSION NUMBER:		0001415889-24-004919
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20240220
FILED AS OF DATE:		20240222
DATE AS OF CHANGE:		20240222

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Holt Chandra R
		CENTRAL INDEX KEY:			0001878061
		ORGANIZATION NAME:           	

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-41850
		FILM NUMBER:		24666616

	MAIL ADDRESS:	
		STREET 1:		2445 TECHNOLOGY FOREST BLVD
		STREET 2:		SUITE 800
		CITY:			THE WOODLANDS
		STATE:			TX
		ZIP:			77381

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEYOND, INC.
		CENTRAL INDEX KEY:			0001130713
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-CATALOG & MAIL-ORDER HOUSES [5961]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				870634302
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	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:	20060203

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OVERSTOCK COM INC
		DATE OF NAME CHANGE:	20001227
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>form4-02222024_110242.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0508</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2024-02-20</periodOfReport>

    <issuer>
        <issuerCik>0001130713</issuerCik>
        <issuerName>BEYOND, INC.</issuerName>
        <issuerTradingSymbol>BYON</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001878061</rptOwnerCik>
            <rptOwnerName>Holt Chandra R</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>799 WEST COLISEUM WAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MIDVALE</rptOwnerCity>
            <rptOwnerState>UT</rptOwnerState>
            <rptOwnerZipCode>84047</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>false</isDirector>
            <isOfficer>true</isOfficer>
            <isTenPercentOwner>false</isTenPercentOwner>
            <isOther>false</isOther>
            <officerTitle>DIVISION CEO BED BATH &amp; BEYOND</officerTitle>
            <otherText></otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Performance Shares</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <footnoteId id="F1"/>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2024-02-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>150000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>150000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>150000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Each performance share represents a contingent right to receive one share of Beyond, Inc. common stock.</footnote>
        <footnote id="F2">One-third will vest on the later of (1) first anniversary of grant date or (2) the date the average per-share closing price of Beyond's common stock equals or exceeds $40 per share over any 20 consecutive trading day period during 3-year period following the grant date, subject to continued service through vesting date. One-third will vest on the later of (1) second anniversary of grant date or (2) the date the average per-share closing price of Beyond's common stock equals or exceeds $50 per share over any 20 consecutive trading day period during 3-year period following the grant date, subject to continued service through vesting date. One-third will vest on the later of (1) third anniversary of grant date or (2) the date the average per-share closing price of Beyond's common stock equals or exceeds $60 per share over any 20 consecutive trading day period, subject to continued service through vesting date. Vested shares are delivered to reporting person promptly after shares vest.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Allison Fletcher, Attorney-in-Fact</signatureName>
        <signatureDate>2024-02-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
