OVERSTOCK.COM, INC.

                   LIMITED POWER OF ATTORNEY - SECURITIES LAW
                                   COMPLIANCE

      The  undersigned,  as  an  officer or director of Overstock.com, Inc. (the
"Company"),  hereby  constitutes  and  appoints, E. Glen Nickle, Vice President,
Legal  and  General  Counsel;  Allison Fletcher, Deputy General Counsel & Senior
Director  of  Legal  Affairs, Legal; Anthony Strong, Vice President, Finance and
Controller; Brian Keller, Senior Manager of Treasury, Finance; and each of them,
as the undersigned's true and lawful attorney-in-fact and agent, to complete and
execute  such  Forms  144,  Forms  3,  4,  and  5  and  other  forms as any such
attorney-in-fact  shall  in  his  or  her discretion determine to be required or
advisable  pursuant to Rule 144 promulgated under the Securities Act of 1933, as
amended,  Section 16 of the Securities Exchange Act of 1934, as amended, and the
rules  and  regulations  thereunder, or any successor laws and regulations, as a
consequence  of  the  undersigned's  ownership,  acquisition  or  disposition of
securities  of  the  Company, and to do all acts necessary in order to file such
forms  with  the  Securities and Exchange Commission, any securities exchange or
national  association,  the  Company and such other person or agency as any such
attorney-in-fact  shall  deem  appropriate.  The undersigned hereby ratifies and
confirms all that said attorneys-in-fact and agents shall do or cause to be done
by virtue hereof.

      This Limited Power of Attorney shall remain in full force and effect until
the  undersigned  is no longer required to file Forms 3, 4 and 5 with respect to
the  undersigned's  holdings  of  and  transactions  in securities issued by the
Company,  unless replaced by a Limited Power of Attorney of more recent date, or
earlier  revoked  by  the  undersigned  in  a writing delivered to the foregoing
attorneys-in-fact.

      This  Limited Power of Attorney is executed in Salt Lake City, Utah, as of
the date set forth below.

                                             /s/Adrianne Lee
                                             -----------------------------------
                                             Signature

                                             Adrianne Lee
                                             -----------------------------------
                                             Type or Print Name


                                             Dated: 4/1/2020
                                                    ----------------------------

WITNESS:

/s/ Gabriel A. Santiago Mas
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Signature

Gabriel A. Santiago Mas
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Type or Print Name

Dated: 4/1/2020
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