-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 b3Iw9yACUNHhF6Git01d8w==

<SEC-DOCUMENT>0001104659-09-072178.txt : 20091231
<SEC-HEADER>0001104659-09-072178.hdr.sgml : 20091231
<ACCEPTANCE-DATETIME>20091231163554
ACCESSION NUMBER:		0001104659-09-072178
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
FILED AS OF DATE:		20091231
DATE AS OF CHANGE:		20091231
EFFECTIVENESS DATE:		20091231

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:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-137369
		FILM NUMBER:		091268802

	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>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001130713</cik>
        <entityName>OVERSTOCK.COM, INC</entityName>
        <issuerAddress>
            <street1>6350 South 3000 East</street1>
            <city>Salt Lake City</city>
            <stateOrCountry>UT</stateOrCountry>
            <zipCode>84121</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>801-947-3100</issuerPhoneNumber>
        <jurisdictionOfInc>UTAH</jurisdictionOfInc>
        <issuerPreviousNameList></issuerPreviousNameList>
        <edgarPreviousNameList>
            <previousName>OVERSTOCK COM INC</previousName>
        </edgarPreviousNameList>
        <entityType>Corporation</entityType>
        <yearOfInc>
            <overFiveYears>true</overFiveYears>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Patrick</firstName>
                <middleName>Michael</middleName>
                <lastName>Byrne</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jonathan</firstName>
                <middleName>E.</middleName>
                <lastName>Johnson, III</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Geoff</firstName>
                <lastName>Atkinson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Steve</firstName>
                <lastName>Chesnut</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>David</firstName>
                <lastName>Chidester</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jacob</firstName>
                <lastName>Hawkins</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Sam</firstName>
                <lastName>Peterson</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stormy</firstName>
                <lastName>Simon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Stephen</firstName>
                <lastName>Tryon</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Allison</firstName>
                <middleName>H.</middleName>
                <lastName>Abraham</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Clay</firstName>
                <lastName>Corbus</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Joseph</firstName>
                <middleName>J.</middleName>
                <lastName>Tabacco, Jr.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>6350 South 3000 East</street1>
                <city>Salt Lake City</city>
                <stateOrCountry>UT</stateOrCountry>
                <zipCode>84121</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Retailing</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Over $100,000,000</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-12-18</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>true</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isOtherType>true</isOtherType>
            <descriptionOfOtherType>Interests in Non Qualified Deferred Compensation Plan</descriptionOfOtherType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
            <clarificationOfResponse></clarificationOfResponse>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList></salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>Indefinite</totalOfferingAmount>
            <totalAmountSold>0</totalAmountSold>
            <totalRemaining>Indefinite</totalRemaining>
            <clarificationOfResponse>Offering consists of opportunity to defer compensation payable to senior management and directors of Overstock.com, Inc. pursuant to a nonqualified deferred compensation plan</clarificationOfResponse>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>true</hasNonAccreditedInvestors>
            <numberNonAccreditedInvestors>4</numberNonAccreditedInvestors>
            <totalNumberAlreadyInvested>9</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>0</dollarAmount>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
            </findersFees>
            <clarificationOfResponse></clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>0</dollarAmount>
            </grossProceedsUsed>
            <clarificationOfResponse>Payments will consist of deferred payment of executive officers'/directors' compensation, plus any investment gains or losses.</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Overstock.com, Inc</issuerName>
                <signatureName>/s/ Stephen J. Chesnut</signatureName>
                <nameOfSigner>Stephen J. Chesnut</nameOfSigner>
                <signatureTitle>Senior Vice President, Finance</signatureTitle>
                <signatureDate>2009-12-31</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
</edgarSubmission>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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