Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
The Administrative Committee
Overstock.com 401(k) Plan:
We consent to the incorporation by reference in the registration statements (Nos. 333-184344, 333-160512, and 333-123540) on Form S-8 of Overstock.com, Inc. of our report dated June 27, 2013, with respect to the statements of net assets available for benefits of the Overstock.com 401(k) Plan as of December 31, 2012 and 2011, the related statement of changes in net assets available for benefits for the year ended December 31, 2012, and the supplemental Schedule H, line 4i — Schedule of Assets (Held at End of Year) as of December 31, 2012 and supplemental Schedule H, line 4a — Schedule of Delinquent Participant Contributions for the year ended December 31, 2012, which report appears in the December 31, 2012 annual report on Form 11-K of the Overstock.com 401(k) Plan.
/s/ KPMG LLP |
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Salt Lake City, Utah |
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June 27, 2013 |
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