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, Jonathan E.
Johnson III, Chairman, Board of Directors; Saum Noursalehi, President;
Robert Hughes, Senior Vice President, Finance & Risk Management; E.
Glen Nickle, Vice President and acting General Counsel; Mark Harden,
Corporate Treasurer; and Stanton Huntington, Associate General
Counsel, 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/ Amit Goyal
Signature

Amit Goyal
Type or Print Name

Dated:  2/3/2017

WITNESS:
/s/ Kirstie Burden
Signature
Kirstie Burden
Type or Print Name

Dated: 2/3/2017
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Securities Law Power of Attorney