Overstock.com 2009 Annual Report Download - page 157

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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 as of December 31, 2008 and for the two years then ended and financial statement schedule for each of the two years in the period ended
December 31, 2008, which appears in this Form 10-K.
/s/ PricewaterhouseCoopers LLP
Salt Lake City, Utah
March 31, 2010