Overstock.com 2009 Annual Report Download - page 95

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Table of Contents
Report of Independent Registered Public Accounting Firm
To Board of Directors and Stockholders of Overstock.com, Inc.:
In our opinion, the consolidated financial statements listed in the index appearing under Item 15(a)(1) present fairly, in all material respects, the financial
position of Overstock.com and its subsidiaries at December 31, 2008, and the results of their operations and their cash flows for each of the two years in the
period ended December 31, 2008, in conformity with accounting principles generally accepted in the United States of America. In addition, in our opinion, the
financial statement schedule appearing under Item 15(a)(2) for each of the two years in the period ended December 31, 2008 presents fairly, in all material
respects, the information set forth therein when read in conjunction with the related consolidated financial statements. These financial statements and financial
statement schedule are the responsibility of the Company's management. Our responsibility is to express an opinion on these financial statements and financial
statement schedule based on our audits. We conducted our audits of these statements in accordance with the standards of the Public Company Accounting
Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial
statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial
statements, assessing the accounting principles used and significant estimates made by management, and evaluating the overall financial statement
presentation. We believe that our audits provide a reasonable basis for our opinion.
As described in Note 3 to the consolidated financial statements, the financial statements for 2008 have been restated for the correction of errors.
/s/ PricewaterhouseCoopers LLP
Salt Lake City, Utah
February 23, 2009, except for Note 3, for which the date is March 31, 2010.
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