Overstock.com: A Copy of its Code of Business Conduct and Ethics

I am releasing a copy of Overstock.com's Code of Business Conduct and Ethics, as adopted by its Board of Directors on January 23, 2004. This copy is not published on the company’s web site or in its Securities and Exchange Commission filings, to date. (Download here.)

However, according to Overstock.com’s recent 10 – K for the fiscal year ended December 31, 2006, a person may request a copy of the company’s Code of Professional Conduct and Ethics by submitting a written request.

ITEM 10. DIRECTORS, EXECUTIVE OFFICERS AND CORPORATE GOVERNANCE

Except as set forth herein, the information required by this Item is incorporated by reference to the Company’s definitive proxy statement for the 2007 annual meeting of stockholders.

The Company has adopted a Code of Business Conduct and Ethics, which is applicable to all employees of the Company, including the principal executive officer, principal financial officer, and principal accounting officer. The Code includes provisions that are specifically applicable to our senior financial officers. We intend to disclose any amendments to these provisions and any waivers from any of these provisions granted to our principal executive officer, principal financial officer or principal accounting officer on our Website, www.overstock.com. We will provide a copy of the relevant portion to any person without any charge upon request in writing addressed to Overstock.com Attn: Kevin Moon, 6350 South 3000 East, Salt Lake City, UT 84121.

I recently obtained a copy from a third party.

By: Sam E. Antar (former Crazy Eddie CFO & convicted felon)