Attached files

file filename
10-K - 10-K - OVERSTOCK.COM, INCa2202311z10-k.htm
EX-21 - EX-21 - OVERSTOCK.COM, INCa2202311zex-21.htm
EX-32.2 - EX-32.2 - OVERSTOCK.COM, INCa2202311zex-32_2.htm
EX-23.2 - EX-23.2 - OVERSTOCK.COM, INCa2202311zex-23_2.htm
EX-31.2 - EX-31.2 - OVERSTOCK.COM, INCa2202311zex-31_2.htm
EX-32.1 - EX-32.1 - OVERSTOCK.COM, INCa2202311zex-32_1.htm
EX-31.1 - EX-31.1 - OVERSTOCK.COM, INCa2202311zex-31_1.htm
EX-10.29 - EX-10.29 - OVERSTOCK.COM, INCa2202311zex-10_29.htm

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Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Nos. 333-162674, 333-160512, 333-124441 and 333-123540) of Overstock.com, Inc. of our report dated February 23, 2009, except for Note 3, for which the date is March 31, 2010 relating to the financial statements for the year ended December 31, 2008 and financial statement schedule for the year ended December 31, 2008, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers

Salt Lake City, Utah
February 28, 2011




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