Overstock.com 2004 Annual Report Download - page 114
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QuickLinks -- Click here to rapidly navigate through this document EXHIBIT 32.2
CERTIFICATION OF CHIEF FINANCIAL OFFICER
PURSUANT TO
18 U.S.C. SECTION 1350,
AS ADOPTED PURSUANT TO
SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002
I, David K. Chidester, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that the
Annual Report of Overstock.com, Inc. on Form 10-K for the year ended December 31, 2004 fully complies with the requirements of Section 13(a) or 15(d) of
the Securities Exchange Act of 1934, as applicable, and that information contained in such Report fairly presents in all material respects the financial
condition and results of operations of Overstock.com, Inc.
/s/ DAVID K. CHIDESTER
Name: David K. Chidester
Title: Vice President, Finance (principal financial officer)
QuickLinks
CERTIFICATION OF CHIEF FINANCIAL OFFICER PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906
OF THE SARBANES-OXLEY ACT OF 2002