Overstock.com 2010 Annual Report Download - page 143
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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