Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  Atkinson Geoffrey
 2. Date of Event Requiring Statement (Month/Day/Year)
05/11/2010		 3. Issuer Name and Ticker or Trading Symbol
OVERSTOCK.COM, INC [OSTK]
(Last)
(First)
(Middle)
6350 SOUTH 3000 EAST		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director _____ 10% Owner
__X__ Officer (give title below) _____ Other (specify below)
SVP, CRM & Demand Management
 5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

SALT LAKE CITY, UT 84121		 6. Individual or Joint/Group Filing(Check Applicable Line)
_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common Stock 4,589
D
 
Common Stock 2,047
I
Based on 5/15/10 401 (k) Plan Statement

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
Restricted Stock Units   (1) 01/14/2018 Common Stock 3,750 $ 0.0001 D  
Restricted Stock Units   (2) 01/13/2019 Common Stock 7,500 $ 0.0001 D  
Restricted Stock Units   (3) 02/02/2020 Common Stock 15,000 $ 0.0001 D  
Incentive Stock Option Granted 4/25/2006   (4) 04/25/2011 Common Stock 3,000 $ 27.4 D  
Incentive Stock Option Granted 08/16/2007   (4) 08/15/2017 Common Stock 2,000 $ 20 D  
Incentive Stock Option Granted 02/07/2007   (4) 02/06/2017 Common Stock 6,000 $ 17.08 D  

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
Atkinson Geoffrey
6350 SOUTH 3000 EAST
SALT LAKE CITY, UT 84121		       SVP, CRM & Demand Management  

Signatures

/s/ Mark Harden, attorney-in-fact 05/19/2010
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) Each restricted stock unit represents a contingent right to receive one share of Overstock.com, Inc. common stock. The restricted stock units vest as to 25% at the close of business on January 14, 2009, and additional 25% at the close of business on January 14, 2010 and the remaining 50% at the close of business on January 14, 2011. Vested shares will be delivered to the reporting person promptly after the restricted stock units vest.
(2) Each restricted stock unit represents a contingent right to receive one share of Overstock.com, Inc. common stock. The restricted stock units vest as to 25% at the close of business on January 13, 2010, and additional 25% at the close of business on January 13, 2011 and the remaining 50% at the close of business on January 13, 2012. Vested shares will be delivered to the reporting person promptly after the restricted stock units vest.
(3) Each restricted stock unit represents a contingent right to receive one share of Overstock.com, Inc. common stock. The restricted stock units vest as to 25% at the close of business on February 1, 2011, and additional 25% at the close of business on February 1, 2012 and the remaining 50% at the close of business on February 1, 2013. Vested shares will be delivered to the reporting person promptly after the restricted stock units vest.
(4) Options were granted February 7, 2007 and vest as to 28% on first anniversary of date of grant and 2% each month thereafter

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