Overstock.com 2011 Annual Report Download - page 146

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Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Board of Directors
Overstock.com, Inc.:
We consent to the incorporation by reference in the registration statements (Nos. 333-162674, 333-160512, 333-124441, and 333-123540) on Form S-8
and (No. 333-178390) on Form S-3 of Overstock.com, Inc. of our reports dated March 2, 2012, with respect to the consolidated balance sheets of
Overstock.com, Inc. as of December 31, 2011 and 2010, and the related consolidated statements of operations, stockholders' equity (deficit) and
comprehensive income (loss), and cash flows for each of the years in the three-year period ended December 31, 2011, and the related financial statement
schedule, and the effectiveness of internal control over financial reporting as of December 31, 2011, which reports appear in the December 31, 2011 annual
report on Form 10-K of Overstock.com, Inc.
/s/ KPMG LLP
Salt Lake City, Utah
March 2, 2012