BED BATH & BEYOND, INC. — Director's Dealing 2010

May 13, 2010

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: OVERSTOCK.COM, INC (OSTK)
CIK: 0001130713
Period of Report: 2010-05-11

Reporting Person: BYRNE JOHN JOSEPH (Director)

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2010-05-11	Restricted Stock Units	$	A	10000	Acquired		Common Stock (10000)	Direct

Footnotes

F1: 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 May 10, 2011, 25% at the close of business on May 10, 2012, and the remaining 50% at the close of business on May 10, 2013. Vested shares will be delivered to the reporting person promptly after the Restricted Stock Units vest.