QuickLinks -- Click here to rapidly navigate through this document

Exhibit 23.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

        We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (Nos. 333-153087 and 333-122086) and on Form S-8 (Nos. 333-124441 and 333-123540) of Overstock.com, Inc. of our report dated February 23, 2009 relating to the financial statements, financial statement schedule and the effectiveness of internal control over financial reporting, which appears in this Amendment No. 1 on Form 10-K.

PricewaterhouseCoopers LLP
Salt Lake City, Utah
March 5, 2009

QuickLinks

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM