BED BATH & BEYOND, INC. — Director's Dealing 2011

Jan 18, 2011

SEC Form 4 — Statement of Changes in Beneficial Ownership

Issuer: OVERSTOCK.COM, INC (OSTK)
CIK: 0001130713
Period of Report: 2011-01-13

Reporting Person: Atkinson Geoffrey (SVP, CRM & Demand Management)

Non-Derivative Transactions

Date	Security	Code	Shares	Price	A/D	Holdings After	Ownership
2011-01-13	Common Stock	M	2500	$16.51	Acquired	7089	Direct
2011-01-13	Common Stock	F	942	$16.51	Disposed	6147	Direct
2011-01-14	Common Stock	M	3750	$16.93	Acquired	9897	Direct
2011-01-14	Common Stock	F	1412	$16.93	Disposed	8485	Direct

Derivative Transactions

Date	Security	Exercise Price	Code	Shares	A/D	Expiration	Underlying	Ownership
2011-01-13	Restricted stock unit	$	M	2500	Disposed		Common Stock (2500)	Direct
2011-01-14	Restricted stock	$	M	3750	Disposed		Common stock (3750)	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 January 13, 2010, an 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.

F2: 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, an 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.