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<P ALIGN="CENTER"><FONT SIZE=1><B>As filed with the Securities and Exchange Commission on June&nbsp;6, 2002  </B></FONT></P>

<P ALIGN="RIGHT"><FONT SIZE=1><B> Registration No.&nbsp;333-&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=5><B>SECURITIES AND EXCHANGE COMMISSION<BR>  </B></FONT><FONT SIZE=1><B>Washington, D.C. 20549  </B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=5><B>FORM S-8<BR>  </B></FONT><FONT SIZE=1><B>REGISTRATION STATEMENT<BR>
Under<BR>
The Securities Act of 1933  </B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=5><B>OVERSTOCK.COM,&nbsp;INC.<BR>  </B></FONT><FONT SIZE=1>(Exact name of Registrant as specified in its charter) </FONT></P>

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<TD WIDTH="23%" ALIGN="CENTER"><FONT SIZE=1><B>Delaware</B></FONT><FONT SIZE=1><BR>
(State or other jurisdiction of<BR>
incorporation or organization)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="54%" ALIGN="CENTER"><FONT SIZE=1><B>6322 South 3000 East, Suite 100<BR>
Salt Lake City, Utah 84121<BR>
(801)&nbsp;947-3100<BR> </B></FONT><FONT SIZE=1>(Address, including zip code, of Registrant's principal<BR>
executive offices)</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER"><FONT SIZE=1><B>87-0634302<BR> </B></FONT><FONT SIZE=1>(I.R.S. Employer<BR>
Identification Number)</FONT></TD>
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<P ALIGN="CENTER"><FONT SIZE=2><B>Gear.com,&nbsp;Inc. Restated 1998 Stock Option Plan<BR>
Amended and Restated 1999 Stock Option Plan<BR>
2002 Stock Option Plan, as amended<BR>  </B></FONT><FONT SIZE=1>(Full title of the plan) </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=1><B>Patrick M. Byrne<BR>
President and Chief Executive Officer<BR>
6322 South 3000 East, Suite 100<BR>
Salt Lake City, Utah 84121<BR>
(801)&nbsp;947-3100<BR>  </B></FONT><FONT SIZE=1>(Name, address, and telephone number, including area code, of agent for service) </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=1><I>Copies to:  </I></FONT></P>

<P ALIGN="CENTER"><FONT SIZE=1><B>Robert G. O'Connor, Esq.<BR>
Randy Lewis, Esq.<BR>
David R. Bowman, Esq.<BR>
Wilson Sonsini Goodrich&nbsp;&amp; Rosati<BR>
Professional Corporation<BR>
2795 E. Cottonwood Parkway, Suite 300<BR>
Salt Lake City, UT 84121<BR>
(801)&nbsp;993-6400  </B></FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=1><B> CALCULATION OF REGISTRATION FEE  </B></FONT></P>

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<TH WIDTH="29%" ALIGN="CENTER"><FONT SIZE=1><B>Title of Each Class of<BR>
Securities to be Registered</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1><B>Amount to<BR>
be Registered(1)</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum<BR>
Offering Price<BR>
Per Share</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1><B>Proposed Maximum<BR>
Aggregate<BR>
Offering Price</B></FONT><BR></TH>
<TH WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1><B>Amount of<BR>
Registration Fee</B></FONT><BR></TH>
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<TD WIDTH="29%"><FONT SIZE=1>Common Stock, $0.0001 par value: To be issued under the Gear.com,&nbsp;Inc. Restated 1998 Stock Option Plan(2)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>87,095 shares</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$5.97</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$519,957.15</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>$48.00</FONT></TD>
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<TD WIDTH="29%"><FONT SIZE=1>Common Stock, $0.0001 par value: To be issued under the Amended and Restated 1999 Stock Option Plan(3)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>1,366,881 shares</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$4.84</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$6,615,704.04</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>$609.00</FONT></TD>
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<TD WIDTH="29%"><FONT SIZE=1>Common Stock, $0.0001 par value: To be issued under the 2002 Stock Option Plan, as amended(4)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>110,123 shares</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$11.99</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$1,320,374.77</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>$122.00</FONT></TD>
</TR>
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<TD WIDTH="29%"><FONT SIZE=1>Common Stock, $0.0001 par value: To be issued under the 2002 Stock Option Plan, as amended(5)</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>544,919 shares</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$13.13</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$7,154,786.47</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>$659.00</FONT></TD>
</TR>
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<TR BGCOLOR="#CCEEFF" VALIGN="BOTTOM">
<TD WIDTH="29%"><FONT SIZE=1>Totals</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>2,109,018 shares</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="19%" ALIGN="CENTER"><FONT SIZE=1>$15,610,822.43</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=1>&nbsp;</FONT></TD>
<TD WIDTH="16%" ALIGN="CENTER"><FONT SIZE=1>$1,438.00</FONT></TD>
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<DT style='margin-bottom:-11pt;'><FONT SIZE=1>(1)</FONT></DT><DD><FONT SIZE=1>Pursuant
to Rule&nbsp;416(a) of the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of the Registrant's Common Stock that
become issuable under the 1998 Gear.com Restated Stock Option Plan, 1999 Stock Option Plan and 2002 Stock Option Plan by reason of any stock dividend, stock split, recapitalization or other similar
transaction affected without the receipt of consideration that increases the number of the Registrant's outstanding shares of Common Stock. </FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=1>(2)</FONT></DT><DD><FONT SIZE=1>Calculated
pursuant to Rule&nbsp;457(h) under the Securities Act of 1933, as amended. The proposed maximum offering price per share represents the weighted average exercise price of
$5.97 per share of options outstanding as of the date hereof totaling 87,095 shares. </FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=1>(3)</FONT></DT><DD><FONT SIZE=1>Calculated
pursuant to Rule&nbsp;457(h) under the Securities Act of 1933, as amended. The proposed maximum offering price per share represents the weighted average exercise price of
$4.83 per share of options outstanding as of the date hereof totaling 1,370,410 shares. </FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=1>(4)</FONT></DT><DD><FONT SIZE=1>Calculated
pursuant to Rule&nbsp;457(h) under the Securities Act of 1933, as amended. The proposed maximum offering price per share represents the weighted average exercise price of
$11.90 per share of options outstanding as of the date hereof totaling 101,122 shares. </FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=1>(5)</FONT></DT><DD><FONT SIZE=1>The
Proposed Maximum Offering Price Per Share was determined pursuant to Rule&nbsp;457(h) under the Securities Act of 1933, as amended, to be equal to $13.13&nbsp;per share, the
average of the high and low price of the Registrant's Common Stock as reported on the Nasdaq Stock Market on June&nbsp;3, 2002. </FONT></DD></DL>
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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="bc1782_explanatory_note"> </A>
<A NAME="toc_bc1782_1"> </A>
<BR></FONT><FONT SIZE=2><B>EXPLANATORY NOTE    <BR>  </B></FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This registration statement on Form&nbsp;S-8 is being filed for the purpose of registering 2,109,018 shares of the Registrant's Common Stock to be
issued in the future upon the exercise of options under the Registrant's employee benefit plans. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
financial statements of Gear.com, Inc. for the year ended December&nbsp;31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form&nbsp;S-1 (file No.&nbsp;333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the
written consent of Arthur Andersen in reliance upon Rule&nbsp;437a of the Securities Act of 1933, as amended. As a result, you may not be able to recover damages from Arthur Andersen under
Section&nbsp;11 of the Securities Act of 1933 for any untrue statements of material fact or any omissions to state a material fact, if any, contained in the financial statements of Gear.com, Inc.
for the year ended December&nbsp;31, 1999 in the Registrant's Registration Statement on Form&nbsp;S-1 which are incorporated by reference in this Registration Statement. </FONT></P>

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NAME="page_ja1782_1_1"> </A> </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ja1782_part_ii__information_re__ja102350"> </A>
<A NAME="toc_ja1782_1"> </A>
<BR></FONT><FONT SIZE=2><B>PART II: INFORMATION REQUIRED IN REGISTRATION STATEMENT    <BR>  </B></FONT></P>


<P><FONT SIZE=2><A
NAME="ja1782_item_3._incorporation_of_documents_by_reference"> </A>
<A NAME="toc_ja1782_2"> </A></FONT> <FONT SIZE=2><B>Item 3.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT><FONT SIZE=2><B><I>Incorporation of Documents by Reference    <BR>  </I></B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Overstock.com,&nbsp;Inc. hereby incorporates by reference in this registration statement the following documents: </FONT></P>

<UL>
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>1.</FONT></DT><DD><FONT SIZE=2>The
Registrant's prospectus that forms a part of its Registration Statement on Form&nbsp;S-1 (file No.&nbsp;333-83728), as amended; and
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>2.</FONT></DT><DD><FONT SIZE=2>The
description of the common stock contained in the Registrant's Registration Statement on Form&nbsp;8-A filed on May&nbsp;6, 2002 under Section&nbsp;12(g) of the
Securities Exchange Act of 1934, as amended, including any amendment or report subsequently filed by the Registrant for the purpose of updating that description.. </FONT></DD></DL>
</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In
addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of
a post-effective amendment to this registration statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall
be deemed to be incorporated by reference in this registration statement and to be a part hereof from the date of filing of such documents. </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
financial statements of Gear.com, Inc. for the year ended December&nbsp;31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form&nbsp;S-1 (file No.&nbsp;333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the
written consent of Arthur Andersen in reliance upon Rule&nbsp;437a of the Securities Act of 1933, as amended. As a result, you may not be able to
recover damages from Arthur Andersen under Section&nbsp;11 of the Securities Act of 1933 for any untrue statements of material fact or any omissions to state a material fact, if any, contained in
the financial statements of Gear.com, Inc. for the year ended December&nbsp;31, 1999 in the Registrant's Registration Statement on Form&nbsp;S-1 which are incorporated by reference in this
Registration Statement. </FONT></P>

<P><FONT SIZE=2><A
NAME="ja1782_item_4._description_of_securities"> </A>
<A NAME="toc_ja1782_3"> </A>
<BR></FONT><FONT SIZE=2><B>Item 4.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT><FONT SIZE=2><B><I>Description of Securities    <BR>  </I></B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P><FONT SIZE=2><A
NAME="ja1782_item_5._interests_of_named_experts_and_counsel"> </A>
<A NAME="toc_ja1782_4"> </A>
<BR></FONT><FONT SIZE=2><B>Item 5.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT><FONT SIZE=2><B><I>Interests of Named Experts and Counsel    <BR>  </I></B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P><FONT SIZE=2><A
NAME="ja1782_item_6._indemnification_of_directors_and_officers"> </A>
<A NAME="toc_ja1782_5"> </A>
<BR></FONT><FONT SIZE=2><B>Item 6.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT><FONT SIZE=2><B><I>Indemnification of Directors and Officers    <BR>  </I></B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Section&nbsp;145 of the Delaware General Corporation Law authorizes a court to award, or a corporation's Board of Directors to grant, indemnity to directors and
officers in terms sufficiently broad to permit such indemnification under certain circumstances for liabilities (including reimbursement for expenses incurred) arising under the Securities Act of
1933, as amended. The Registrant's Certificate of Incorporation and Bylaws provide that the Registrant shall indemnify its directors, officers, employees and other agents to the fullest extent
permitted by Delaware law, including circumstances in which indemnification is otherwise discretionary under Delaware law. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The
Registrant has also entered into agreements with its directors and officers that will require the Registrant, among other things, to indemnify them against certain liabilities that
may arise by reason of their status or service as directors or officers to the fullest extent not prohibited by law </FONT></P>

<P><FONT SIZE=2><A
NAME="ja1782_item_7._exemption_from_registration_claimed"> </A>
<A NAME="toc_ja1782_6"> </A>
<BR></FONT><FONT SIZE=2><B>Item 7.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT><FONT SIZE=2><B><I>Exemption From Registration Claimed    <BR>  </I></B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not applicable. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>II-1</FONT></P>

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<P><FONT SIZE=2><A
NAME="ja1782_item_8._exhibits"> </A>
<A NAME="toc_ja1782_7"> </A>
<BR></FONT><FONT SIZE=2><B>Item 8.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT><FONT SIZE=2><B><I>Exhibits    <BR>  </I></B></FONT></P>

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<TH WIDTH="12%" ALIGN="LEFT"><FONT SIZE=1><B>Exhibit<BR>
Number<BR> </B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="85%" ALIGN="CENTER"><FONT SIZE=1><B>Documents</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2>4.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>*</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2>Gear.com, Inc. Restated 1998 Stock Option Plan and form of agreements thereunder</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2><BR>
4.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>*</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2><BR>
Amended and Restated 1999 Stock Option Plan and form of agreements thereunder</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2><BR>
4.3</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>*</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2><BR>
2002 Stock Option Plan, as amended and form of agreements thereunder</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2><BR>
5.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2><BR>
Opinion of counsel as to legality of securities being registered</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2><BR>
23.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2><BR>
Consent of Counsel (contained in Exhibit 5.1)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2><BR>
23.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2><BR>
Independent Auditors' Consent</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2><BR>
23.3</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>**</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2><BR>
Consent of Arthur Andersen LLP</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="12%" ALIGN="RIGHT"><FONT SIZE=2><BR>
24.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="85%"><FONT SIZE=2><BR>
Power of Attorney (see page II-6)</FONT></TD>
</TR>
</TABLE></DIV>
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<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>*</FONT></DT><DD><FONT SIZE=2>Incorporated
by reference to the Exhibits filed with Overstock.com,&nbsp;Inc.'s Registration Statement on Form&nbsp;S-1 (Registration No.&nbsp;333-83728)
as declared effective by the Securities and Exchange Commission on May&nbsp;28, 2002.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>**</FONT></DT><DD><FONT SIZE=2>The
financial statements of Gear.com, Inc. for the year ended December&nbsp;31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form&nbsp;S-1 (file No.&nbsp;333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the
incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the written consent of Arthur Andersen in
reliance upon Rule&nbsp;437a of the Securities Act of 1933, as amended. As a result, you may not be able to recover damages from Arthur Andersen under Section&nbsp;11 of the Securities Act of 1933
for any untrue statements of material fact or any omissions to state a material fact, if any, contained in the financial statements of Gear.com, Inc. for the year ended December&nbsp;31, 1999 in the
Registrant's Registration Statement on Form&nbsp;S-1 which are incorporated by reference in this Registration Statement. </FONT></DD></DL>


<P><FONT SIZE=2><A
NAME="ja1782_item_9._undertakings"> </A>
<A NAME="toc_ja1782_8"> </A>
<BR></FONT><FONT SIZE=2><B>Item 9.&nbsp;&nbsp;&nbsp;&nbsp;</B></FONT><FONT SIZE=2><B><I>Undertakings    <BR>  </I></B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a)&nbsp;&nbsp;Rule&nbsp;415
offering. The undersigned registrant hereby undertakes: </FONT></P>

<UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(1)&nbsp;&nbsp;To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement to include any material
information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement; </FONT></P>


<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(2)&nbsp;&nbsp;That,
for the purpose of determining any liability under the Securities Act of 1933, as amended, each such post-effective amendment shall be deemed to be a
new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(3)&nbsp;&nbsp;To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
offering. </FONT></P>

</UL>
<P ALIGN="CENTER"><FONT SIZE=2>II-2</FONT></P>

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<A NAME="page_ja1782_1_3"> </A>
<UL>
<BR>
</UL>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b)&nbsp;&nbsp;The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, as amended, each filing of the
Registrant's annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to
Section&nbsp;15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein,
and the offering of such Securities at that time shall be deemed to be the initial bona fide offering thereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(c)&nbsp;&nbsp;Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by
a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with
the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. </FONT></P>

<P ALIGN="CENTER"><FONT SIZE=2>II-3</FONT></P>

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NAME="page_jc1782_1_4"> </A> </FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="jc1782_signatures"> </A>
<A NAME="toc_jc1782_1"> </A>
<BR></FONT><FONT SIZE=2><B>SIGNATURES    <BR>  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form&nbsp;S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Salt
Lake City, State of Utah, on this 29<SUP>th</SUP> day of May&nbsp;2002. </FONT></P>

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<TD WIDTH="47%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD COLSPAN=3><FONT SIZE=2><B>OVERSTOCK.COM,&nbsp;INC.</B></FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="47%"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="5%"><FONT SIZE=2><BR>
By:</FONT></TD>
<TD WIDTH="1%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="45%" ALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JASON C. LINDSEY</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> Jason C. Lindsey,<BR></FONT> <FONT SIZE=2><I>Chief Financial Officer and Director</I></FONT></TD>
</TR>
</TABLE>
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<P ALIGN="CENTER"><FONT SIZE=2>II-4</FONT></P>

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<A NAME="page_jc1782_1_5"> </A>
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="jc1782_power_of_attorney"> </A>
<A NAME="toc_jc1782_2"> </A>
<BR></FONT><FONT SIZE=2><B>POWER OF ATTORNEY    <BR>  </B></FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Patrick M. Byrne, Jason C. Lindsey and John B.
Pettway, and each of them, as his or her attorney-in-fact, with full power of substitution in each, for him or her in any and all capacities, to sign any amendments to this
Registration Statement on Form&nbsp;S-8 and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his/her substitute or substitutes, may do or cause to be done by virtue hereof. </FONT></P>

<P><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT
SIZE=2><B>Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and
on the dates indicated.</B></FONT></P>

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<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="31%" ALIGN="CENTER"><FONT SIZE=1><B>Title</B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="18%" ALIGN="CENTER"><FONT SIZE=1><B>Date</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><BR><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="18%" VALIGN="CENTER"><FONT SIZE=2><BR>
&nbsp;</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2>/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>PATRICK M. BYRNE</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (Patrick M. Byrne)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2>President, Chief Executive Officer and Director (Principal Executive Officer)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2>May 29, 2002</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JASON C. LINDSEY</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (Jason C. Lindsey)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2><BR>
Chief Financial Officer and Director (Principal Financial and Accounting Officer)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
May 29, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JOHN B. PETTWAY</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (John B. Pettway)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
May 29, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JOHN J. BYRNE</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (John J. Byrne)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
May 29, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>GORDON S. MACKLIN</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (Gordon S. Macklin)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
May 29, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>ALLISON H. ABRAHAM</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (Allison H. Abraham)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
May 29, 2002</FONT></TD>
</TR>
<TR VALIGN="BOTTOM">
<TD WIDTH="46%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
/s/&nbsp;&nbsp;</FONT><FONT SIZE=2>JOHN A. FISHER</FONT><FONT SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><HR NOSHADE><FONT SIZE=2> (John A. Fisher)</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="31%" VALIGN="CENTER"><FONT SIZE=2><BR>
Director</FONT></TD>
<TD WIDTH="3%" VALIGN="CENTER"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="18%" ALIGN="CENTER" VALIGN="CENTER"><FONT SIZE=2><BR>
May 29, 2002</FONT></TD>
</TR>
</TABLE>
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<P ALIGN="CENTER"><FONT SIZE=2>II-5</FONT></P>

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<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="page_ka1782_1_6"> </A> </FONT></P>

<!-- TOC_END -->
<P ALIGN="CENTER"><FONT SIZE=2><A
NAME="ka1782_overstock.com,_inc._registrati__ove02724"> </A>
<A NAME="toc_ka1782_1"> </A>
<BR></FONT><FONT SIZE=2><B>OVERSTOCK.COM,&nbsp;INC.    <BR>    <BR>    </B></FONT><FONT SIZE=2><B><I>REGISTRATION STATEMENT ON FORM S-8    <BR>    <BR>    </I></B></FONT><FONT SIZE=2><B>INDEX TO EXHIBITS    <BR>  </B></FONT></P>

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<TR VALIGN="BOTTOM">
<TH WIDTH="10%" ALIGN="LEFT"><FONT SIZE=1><B>Exhibit<BR>
Number<BR> </B></FONT><HR NOSHADE></TH>
<TH WIDTH="3%"><FONT SIZE=1>&nbsp;</FONT></TH>
<TH WIDTH="88%" ALIGN="CENTER"><FONT SIZE=1><B>Documents</B></FONT><HR NOSHADE></TH>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2>4.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2>*</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2>Gear.com, Inc. Restated 1998 Stock Option Plan and form of agreements thereunder</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
4.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>*</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Amended and Restated 1999 Stock Option Plan and form of agreements thereunder</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
4.3</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>*</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Overstock.com, Inc. 2002 Stock Option Plan</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
5.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Opinion of counsel as to legality of securities being registered</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
23.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Consent of Counsel (contained in Exhibit 5.1)</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
23.2</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Independent Auditors' Consent</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
23.3</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Consent of Arthur Andersen LLP</FONT></TD>
</TR>
<TR VALIGN="TOP">
<TD WIDTH="10%" ALIGN="RIGHT"><FONT SIZE=2><BR>
24.1</FONT></TD>
<TD WIDTH="3%"><FONT SIZE=2><BR>&nbsp;</FONT></TD>
<TD WIDTH="88%"><FONT SIZE=2><BR>
Power of Attorney (see page II-6)</FONT></TD>
</TR>
</TABLE>
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<HR NOSHADE ALIGN="LEFT" WIDTH="120">
<DL compact>
<DT style='margin-bottom:-11pt;'><FONT SIZE=2>*</FONT></DT><DD><FONT SIZE=2>Incorporated
by reference to the Exhibits filed with Overstock.com,&nbsp;Inc.'s Registration Statement on Form&nbsp;S-1 (Registration No.&nbsp;333-83728)
as declared effective by the Securities and Exchange Commission on May&nbsp;28, 2002.
<BR><BR></FONT></DD><DT style='margin-bottom:-11pt;'><FONT SIZE=2>**</FONT></DT><DD><FONT SIZE=2>The
financial statements of Gear.com, Inc. for the year ended December&nbsp;31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form&nbsp;S-1 (file No.&nbsp;333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the
written consent of Arthur Andersen in reliance upon Rule&nbsp;437a of the Securities Act of 1933, as amended. As a result, you may not be able to recover damages from Arthur Andersen under
Section&nbsp;11 of the Securities Act of 1933 for any untrue statements of material fact or any omissions to state a material fact, if any, contained in the financial statements of Gear.com, Inc.
for the year ended December&nbsp;31, 1999 in the Registrant's Registration Statement on Form&nbsp;S-1 which are incorporated by reference in this Registration Statement. </FONT></DD></DL>
<P ALIGN="CENTER"><FONT SIZE=2>II-6</FONT></P>

<HR NOSHADE>
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<BR>
<P><br><A NAME="02PAL1782_1">QuickLinks</A><br></P><!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_bc1782_1">EXPLANATORY NOTE</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ja1782_1">PART II: INFORMATION REQUIRED IN REGISTRATION STATEMENT</A></FONT><BR>
<UL>
<FONT SIZE=2><A HREF="#toc_ja1782_2">Item 3. Incorporation of Documents by Reference</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ja1782_3">Item 4. Description of Securities</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ja1782_4">Item 5. Interests of Named Experts and Counsel</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ja1782_5">Item 6. Indemnification of Directors and Officers</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ja1782_6">Item 7. Exemption From Registration Claimed</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ja1782_7">Item 8. Exhibits</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_ja1782_8">Item 9. Undertakings</A></FONT><BR>
</UL>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_jc1782_1">SIGNATURES</A></FONT><BR>
<FONT SIZE=2><A HREF="#toc_jc1782_2">POWER OF ATTORNEY</A></FONT><BR>
<!-- TOC_BEGIN -->
<FONT SIZE=2><A HREF="#toc_ka1782_1">OVERSTOCK.COM, INC. REGISTRATION STATEMENT ON FORM S-8 INDEX TO EXHIBITS</A></FONT><BR>
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{"company-data": {"conformed-name": "OVERSTOCK COM INC", "cik": "0001130713", "assigned-sic": "7389", "irs-number": "870634302", "state-of-incorporation": "UT", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-89890", "film-number": "02671529"}, "business-address": {"street1": "6322 SOUTH 3000 EAST", "street2": "STE 100", "city": "SALT LAKE CITY", "state": "UT", "zip": "84121", "phone": "8019473100"}, "mail-address": {"street1": "6322 SOUTH 3000 EAST", "street2": "STE 100", "city": "SALT LAKE CITY", "state": "UT", "zip": "84121"}}
QuickLinks
-- Click here to rapidly navigate through this document
As filed with the Securities and Exchange Commission on June 6, 2002
Registration No. 333-
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM S-8
REGISTRATION STATEMENT
Under
The Securities Act of 1933
OVERSTOCK.COM, INC.
(Exact name of Registrant as specified in its charter)
Delaware
(State or other jurisdiction of
incorporation or organization)
6322 South 3000 East, Suite 100
Salt Lake City, Utah 84121
(801) 947-3100
(Address, including zip code, of Registrant's principal
executive offices)
87-0634302
(I.R.S. Employer
Identification Number)
Gear.com, Inc. Restated 1998 Stock Option Plan
Amended and Restated 1999 Stock Option Plan
2002 Stock Option Plan, as amended
(Full title of the plan)
Patrick M. Byrne
President and Chief Executive Officer
6322 South 3000 East, Suite 100
Salt Lake City, Utah 84121
(801) 947-3100
(Name, address, and telephone number, including area code, of agent for service)
Copies to:
Robert G. O'Connor, Esq.
Randy Lewis, Esq.
David R. Bowman, Esq.
Wilson Sonsini Goodrich & Rosati
Professional Corporation
2795 E. Cottonwood Parkway, Suite 300
Salt Lake City, UT 84121
(801) 993-6400
CALCULATION OF REGISTRATION FEE
Title of Each Class of
Securities to be Registered
Amount to
be Registered(1)
Proposed Maximum
Offering Price
Per Share
Proposed Maximum
Aggregate
Offering Price
Amount of
Registration Fee
Common Stock, $0.0001 par value: To be issued under the Gear.com, Inc. Restated 1998 Stock Option Plan(2)
87,095 shares
$5.97
$519,957.15
$48.00
Common Stock, $0.0001 par value: To be issued under the Amended and Restated 1999 Stock Option Plan(3)
1,366,881 shares
$4.84
$6,615,704.04
$609.00
Common Stock, $0.0001 par value: To be issued under the 2002 Stock Option Plan, as amended(4)
110,123 shares
$11.99
$1,320,374.77
$122.00
Common Stock, $0.0001 par value: To be issued under the 2002 Stock Option Plan, as amended(5)
544,919 shares
$13.13
$7,154,786.47
$659.00
Totals
2,109,018 shares
$15,610,822.43
$1,438.00
(1)
Pursuant
to Rule 416(a) of the Securities Act of 1933, as amended, this Registration Statement shall also cover any additional shares of the Registrant's Common Stock that
become issuable under the 1998 Gear.com Restated Stock Option Plan, 1999 Stock Option Plan and 2002 Stock Option Plan by reason of any stock dividend, stock split, recapitalization or other similar
transaction affected without the receipt of consideration that increases the number of the Registrant's outstanding shares of Common Stock.
(2)
Calculated
pursuant to Rule 457(h) under the Securities Act of 1933, as amended. The proposed maximum offering price per share represents the weighted average exercise price of
$5.97 per share of options outstanding as of the date hereof totaling 87,095 shares.
(3)
Calculated
pursuant to Rule 457(h) under the Securities Act of 1933, as amended. The proposed maximum offering price per share represents the weighted average exercise price of
$4.83 per share of options outstanding as of the date hereof totaling 1,370,410 shares.
(4)
Calculated
pursuant to Rule 457(h) under the Securities Act of 1933, as amended. The proposed maximum offering price per share represents the weighted average exercise price of
$11.90 per share of options outstanding as of the date hereof totaling 101,122 shares.
(5)
The
Proposed Maximum Offering Price Per Share was determined pursuant to Rule 457(h) under the Securities Act of 1933, as amended, to be equal to $13.13 per share, the
average of the high and low price of the Registrant's Common Stock as reported on the Nasdaq Stock Market on June 3, 2002.
EXPLANATORY NOTE
This registration statement on Form S-8 is being filed for the purpose of registering 2,109,018 shares of the Registrant's Common Stock to be
issued in the future upon the exercise of options under the Registrant's employee benefit plans.
The
financial statements of Gear.com, Inc. for the year ended December 31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form S-1 (file No. 333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the
written consent of Arthur Andersen in reliance upon Rule 437a of the Securities Act of 1933, as amended. As a result, you may not be able to recover damages from Arthur Andersen under
Section 11 of the Securities Act of 1933 for any untrue statements of material fact or any omissions to state a material fact, if any, contained in the financial statements of Gear.com, Inc.
for the year ended December 31, 1999 in the Registrant's Registration Statement on Form S-1 which are incorporated by reference in this Registration Statement.
PART II: INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item 3.
Incorporation of Documents by Reference
Overstock.com, Inc. hereby incorporates by reference in this registration statement the following documents:
1.
The
Registrant's prospectus that forms a part of its Registration Statement on Form S-1 (file No. 333-83728), as amended; and
2.
The
description of the common stock contained in the Registrant's Registration Statement on Form 8-A filed on May 6, 2002 under Section 12(g) of the
Securities Exchange Act of 1934, as amended, including any amendment or report subsequently filed by the Registrant for the purpose of updating that description..
In
addition, all documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended, prior to the filing of
a post-effective amendment to this registration statement which indicates that all securities offered hereby have been sold or which deregisters all securities then remaining unsold, shall
be deemed to be incorporated by reference in this registration statement and to be a part hereof from the date of filing of such documents.
The
financial statements of Gear.com, Inc. for the year ended December 31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form S-1 (file No. 333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the
written consent of Arthur Andersen in reliance upon Rule 437a of the Securities Act of 1933, as amended. As a result, you may not be able to
recover damages from Arthur Andersen under Section 11 of the Securities Act of 1933 for any untrue statements of material fact or any omissions to state a material fact, if any, contained in
the financial statements of Gear.com, Inc. for the year ended December 31, 1999 in the Registrant's Registration Statement on Form S-1 which are incorporated by reference in this
Registration Statement.
Item 4.
Description of Securities
Not applicable.
Item 5.
Interests of Named Experts and Counsel
Not applicable.
Item 6.
Indemnification of Directors and Officers
Section 145 of the Delaware General Corporation Law authorizes a court to award, or a corporation's Board of Directors to grant, indemnity to directors and
officers in terms sufficiently broad to permit such indemnification under certain circumstances for liabilities (including reimbursement for expenses incurred) arising under the Securities Act of
1933, as amended. The Registrant's Certificate of Incorporation and Bylaws provide that the Registrant shall indemnify its directors, officers, employees and other agents to the fullest extent
permitted by Delaware law, including circumstances in which indemnification is otherwise discretionary under Delaware law.
The
Registrant has also entered into agreements with its directors and officers that will require the Registrant, among other things, to indemnify them against certain liabilities that
may arise by reason of their status or service as directors or officers to the fullest extent not prohibited by law
Item 7.
Exemption From Registration Claimed
Not applicable.
II-1
Item 8.
Exhibits
Exhibit
Number
Documents
4.1
*
Gear.com, Inc. Restated 1998 Stock Option Plan and form of agreements thereunder
4.2
*
Amended and Restated 1999 Stock Option Plan and form of agreements thereunder
4.3
*
2002 Stock Option Plan, as amended and form of agreements thereunder
5.1
Opinion of counsel as to legality of securities being registered
23.1
Consent of Counsel (contained in Exhibit 5.1)
23.2
Independent Auditors' Consent
23.3
**
Consent of Arthur Andersen LLP
24.1
Power of Attorney (see page II-6)
*
Incorporated
by reference to the Exhibits filed with Overstock.com, Inc.'s Registration Statement on Form S-1 (Registration No. 333-83728)
as declared effective by the Securities and Exchange Commission on May 28, 2002.
**
The
financial statements of Gear.com, Inc. for the year ended December 31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form S-1 (file No. 333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the
incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the written consent of Arthur Andersen in
reliance upon Rule 437a of the Securities Act of 1933, as amended. As a result, you may not be able to recover damages from Arthur Andersen under Section 11 of the Securities Act of 1933
for any untrue statements of material fact or any omissions to state a material fact, if any, contained in the financial statements of Gear.com, Inc. for the year ended December 31, 1999 in the
Registrant's Registration Statement on Form S-1 which are incorporated by reference in this Registration Statement.
Item 9.
Undertakings
(a)  Rule 415
offering. The undersigned registrant hereby undertakes:
(1)  To
file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement to include any material
information with respect to the plan of distribution not previously disclosed in the registration statement or any material change to such information in the registration statement;
(2)  That,
for the purpose of determining any liability under the Securities Act of 1933, as amended, each such post-effective amendment shall be deemed to be a
new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and
(3)  To
remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the
offering.
II-2
(b)  The
undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, as amended, each filing of the
Registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act (and, where applicable, each filing of an employee benefit plan's annual report pursuant to
Section 15(d) of the Exchange Act) that is incorporated by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered therein,
and the offering of such Securities at that time shall be deemed to be the initial bona fide offering thereof.
(c)  Insofar
as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the registrant
pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion of the Securities and Exchange Commission such indemnification is against public policy as
expressed in the Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by
a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with
the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue.
II-3
SIGNATURES
Pursuant to the requirements of the Securities Act of 1933, the Registrant certifies that it has reasonable grounds to believe that it meets all of the
requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Salt
Lake City, State of Utah, on this 29
th
day of May 2002.
OVERSTOCK.COM, INC.
By:
/s/
JASON C. LINDSEY
Jason C. Lindsey,
Chief Financial Officer and Director
II-4
POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints Patrick M. Byrne, Jason C. Lindsey and John B.
Pettway, and each of them, as his or her attorney-in-fact, with full power of substitution in each, for him or her in any and all capacities, to sign any amendments to this
Registration Statement on Form S-8 and to file the same, with exhibits thereto and other documents in connection therewith, with the Securities and Exchange Commission, hereby
ratifying and confirming all that each of said attorneys-in-fact, or his/her substitute or substitutes, may do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, as amended, this Registration Statement has been signed by the following persons in the capacities and
on the dates indicated.
Signature
Title
Date
/s/
PATRICK M. BYRNE
(Patrick M. Byrne)
President, Chief Executive Officer and Director (Principal Executive Officer)
May 29, 2002
/s/
JASON C. LINDSEY
(Jason C. Lindsey)
Chief Financial Officer and Director (Principal Financial and Accounting Officer)
May 29, 2002
/s/
JOHN B. PETTWAY
(John B. Pettway)
Director
May 29, 2002
/s/
JOHN J. BYRNE
(John J. Byrne)
Director
May 29, 2002
/s/
GORDON S. MACKLIN
(Gordon S. Macklin)
Director
May 29, 2002
/s/
ALLISON H. ABRAHAM
(Allison H. Abraham)
Director
May 29, 2002
/s/
JOHN A. FISHER
(John A. Fisher)
Director
May 29, 2002
II-5
OVERSTOCK.COM, INC.
REGISTRATION STATEMENT ON FORM S-8
INDEX TO EXHIBITS
Exhibit
Number
Documents
4.1
*
Gear.com, Inc. Restated 1998 Stock Option Plan and form of agreements thereunder
4.2
*
Amended and Restated 1999 Stock Option Plan and form of agreements thereunder
4.3
*
Overstock.com, Inc. 2002 Stock Option Plan
5.1
Opinion of counsel as to legality of securities being registered
23.1
Consent of Counsel (contained in Exhibit 5.1)
23.2
Independent Auditors' Consent
23.3
Consent of Arthur Andersen LLP
24.1
Power of Attorney (see page II-6)
*
Incorporated
by reference to the Exhibits filed with Overstock.com, Inc.'s Registration Statement on Form S-1 (Registration No. 333-83728)
as declared effective by the Securities and Exchange Commission on May 28, 2002.
**
The
financial statements of Gear.com, Inc. for the year ended December 31, 1999 included in the Registrant's prospectus that forms a part of its Registration Statement on
Form S-1 (file No. 333-83728), as amended, have been audited by Arthur Andersen LLP, independent public accountants. However, the Registrant has been unable to obtain the written consent
of Arthur Andersen with respect to the incorporation by reference of such financial statements in this Registration Statement. Therefore, the Registrant has dispensed with the requirement to file the
written consent of Arthur Andersen in reliance upon Rule 437a of the Securities Act of 1933, as amended. As a result, you may not be able to recover damages from Arthur Andersen under
Section 11 of the Securities Act of 1933 for any untrue statements of material fact or any omissions to state a material fact, if any, contained in the financial statements of Gear.com, Inc.
for the year ended December 31, 1999 in the Registrant's Registration Statement on Form S-1 which are incorporated by reference in this Registration Statement.
II-6
QuickLinks
EXPLANATORY NOTE
PART II: INFORMATION REQUIRED IN REGISTRATION STATEMENT
Item 3. Incorporation of Documents by Reference
Item 4. Description of Securities
Item 5. Interests of Named Experts and Counsel
Item 6. Indemnification of Directors and Officers
Item 7. Exemption From Registration Claimed
Item 8. Exhibits
Item 9. Undertakings
SIGNATURES
POWER OF ATTORNEY
OVERSTOCK.COM, INC. REGISTRATION STATEMENT ON FORM S-8 INDEX TO EXHIBITS