NO PURCHASE NECESSARY TO ENTER. VOID WHERE PROHIBITED OR RESTRICTED BY LAW. SWEEPSTAKES IS OPEN TO CURRENT LEGAL RESIDENTS OF THE 50 STATES OF THE U.S. AND D.C. (EXCLUDING PUERTO RICO, THE U.S. VIRGIN ISLANDS AND OTHER COMMONWEALTHS, TERRITORIES AND POSSESSIONS) WHO ARE 18 YEARS OF AGE OR OLDER ON OR BEFORE DECEMBER 3, 2007. Sweepstakes is not open to employees, immediate family members (spouses, parents, children, siblings and their respective spouses) and household members (whether related or not), of individuals employed by Overstock.com, Inc. (”Sponsor”), any subsidiary companies, affiliated companies, divisions, advertising and promotion agencies (collectively, “Sweepstakes Entities”).

1. Sweepstakes Promotion Period: 12:00AM (MST) December 3, 2007 and ends 11:59PM (MST) December 7, 2007 (“Promotional Period”). All entries must be received during the Promotional Period.

2. How to Enter: Complete and submit an entry available at http://www.overstockholidaycontest.com during the Promotional Period. All entries become the property of Sponsor and will not be acknowledged or returned.

3. Limitation on Entries: Entrants must complete all required data. Submission of false, misleading or incomplete personal information by you will be grounds for disqualification. Sponsor retains sole discretion to determine whether entry information is false or misleading. Limit one (1) entry per person per day. Entries in excess of this limit will be deemed void. Sponsor reserves the right to verify eligibility qualifications of any winner. Any attempted form of participation in the Sweepstakes other than as described herein shall void such entry. By entering, you agree to comply with these Official Rules, including all eligibility requirements. To enter, your computer must accept cookies, or any successor or similar technology, which may be used by Sponsor for the purposes of entry tracking and for other purposes set forth in Sponsor’s Privacy Policy. Sponsor reserves the right, at its sole discretion, to disqualify any individual it finds to be tampering with the entry process or the operation of the Sweepstakes or for any other or no reason. Use of robotic, automatic, macro, programmed, or like entry methods is prohibited and will void all such entries by such methods and invalidate your entry. In the event of a dispute as to entries submitted by multiple users having the same email account, the authorized subscriber of the email account used to enter the Sweepstakes at the actual time of the entry will be deemed to be the valid Entrant. The authorized account subscriber is deemed to be the natural person who is assigned an email address by an Internet access provider, online service provider or other organization, which is responsible for assigning email addresses, or the domain associated with the submitted email address.

4. Description of the Sweepstakes. Upon entering http://www.overstockholidaycontest.com, each person will be given the opportunity to enter the Sweepstakes by entering an email address, contact information and selecting one (1) item from http://www.overstock.com not in excess of $1,000.00 (excluding shipping and taxes) (an “Item”). Once a person has entered an email address, contact information and selected one (1) Item, that person becomes an “Entrant.” Each Entrant can then send an “invitation link” to up to five (5) friends (“Entrant Friends”) by inputting an Entrant Friend’s email address. An Entrant Friend must be a person other than the Entrant, subject to the eligibility requirements set forth herein. For avoidance of doubt, if an Entrant uses multiple email addresses to enter the Sweepstakes as an Entrant or Entrant Friend, such Entrant will be disqualified. Each Entrant Friend may also become an Entrant by entering an email address, contact information and selecting one (1) Item and also has the opportunity to send an “invitation link” to up to 5 other Entrant Friends. Each Entrant is eligible to win a Daily First Prize, and can become eligible for the Grand Prize by entering the Sweepstakes each day during the Promotional Period.

5. Prizes:

a. Daily First Prize: Each day during the Promotional Period, one (1) Entrant and that Entrant’s Entrant Friends will each be awarded: one (1) $1,000.00 Overstock Gift Card toward the purchase of Entrant and Entrant Friend’s selected item (or any other item on http://www.overstock.com, excluding Cars and Auctions items). Sponsor reserves the right to add or substitute any element of the First Prize with cash or a prize of similar value without notice or recourse. The total Daily First Prize giveaway value during the Promotional Period is $6,000.00, per day, provided the Entrant sent five (5) invitation links to five (5) Entrant Friends and each Entrant Friend entered the Sweepstakes. Total Actual Retail Value (“ARV”) of the First Prize is $30,000.00, provided each Entrant sent five (5) invitation links to five (5) Entrant Friends and each Entrant Friend entered the Sweepstakes.

b. Grand Prize: One (1) Entrant will be awarded: one (1) $5,000.00 Overstock Gift Card (in addition to Entrant’s First Prize(s), if any) toward the purchase of all five (5) of Entrant’s selected items (or any other item on http://www.overstock.com, excluding Cars and Auctions items). Sponsor reserves the right to add or substitute any element of the Grand Prize with cash or a prize of similar value without notice or recourse. Total ARV of the Grand Prize is $5,000.00.

Total aggregate ARV of all Sweepstakes prizing is $35,000.00. Any depictions of a Prize or a Prize element are for illustrative purposes only. Substitution, transfer or redemption of prizes for cash by winner is prohibited. Sponsor, in its sole discretion, may substitute a prize of equal or greater value for any or no reason. All applicable federal, state and local taxes on a prize are solely the responsibility of each winner. Any other expenses not specified herein, including but not limited to, any required installation or requested product upgrade/options, are the sole responsibility of the winners.

6. Selection and Notification of Winners: For First Prize winners, each winner will be selected in a random drawing conducted by Sponsor at the end of each day during the Promotional Period from among all eligible entries received within each twenty four (24) hour period between 12:00AM of each day until 11:59PM of the same day during the Promotional Period. For the Grand Prize winner, the Grand Prize winner will be selected in a random drawing conducted by Sponsor at the end of the Promotional Period from among all eligible entries received within the Promotional Period. Sponsor will notify winners (their parent/legal guardians if winners are residents of a jurisdiction that deems them to be minors) by telephone and/or email after the drawing. Each winner hereby agrees to supply any and all information requested by Sponsor in order to prove winner’s eligibility within ten (10) days of Sponsor’s request. If the winner fails to respond to Sponsor’s request for information, winner will be disqualified and a new winner will be randomly chosen. Winner agrees to execute all documents required by Sponsor (including, but not limited to waiver, release and 1099 tax form).

7. Odds of Winning: Odds of winning a prize depends on the number of eligible entries received during the Promotional Period.

8. Conditions: All Entrants agree to waive any right to claim any ambiguity or error in these Official Rules, and agree to abide by and be bound by these Official Rules and the decisions of Sponsor whose decisions in all aspects of this Sweepstakes shall be final and binding. If any part of these Official Rules is found to be invalid, all other parts will remain valid and enforceable. As a condition for any prize to be distributed, winner will be required to complete, sign, and return within ten (10) days of notification attempt by Sponsor: (i) an Affidavit of Eligibility, (ii) a Liability Release, (iii) an Assignment of Rights and, (iv) where lawful, a Publicity Release (“Winner Packet”). By returning a completed Affidavit/Release winners respectively attest to the provisions stated therein including compliance with these Official Rules. Noncompliance with the above noted requirements will result in disqualification and the selection of an alternate winner. Prize will not be awarded until such requirements are met. If documents are not returned in a timely manner, or if any prize notification or prize is returned as non-deliverable, or if any winner is found to be ineligible or not in compliance with these Official Rules, such prize will be forfeited, and an alternate winner may be selected. Without limiting the foregoing, all prizes are provided “as is” without warranties of any kind, whether express or implied, including but not limited to, the implied warranties of merchantability, fitness for a particular purpose and non-infringement. Some jurisdictions may not allow the limitations or exclusion of liability for incidental or consequential damages or exclusion of implied warranties so some of the above limitations or exclusions may not apply to you. Check your local laws for any restrictions or limitations regarding these limitations or exclusions.

9. Limitation of Liability: IN NO EVENT WILL ANY OF THE SWEEPSTAKES ENTITIES BE RESPONSIBLE OR LIABLE FOR ANY DAMAGES OR LOSSES OF ANY KIND, INCLUDING DIRECT, INDIRECT INCIDENTAL, CONSEQUENTAL OR PUNITIVE DAMAGES ARISING OUT OF YOUR PARTICIPATION IN THE SWEEPSTAKES AND YOUR ACCESS TO AND USE OF INTERNET SITE WWW.OVERSTOCKHOLIDAYCONTEST.COM, WWW.OVERSTOCK.COM, OR OTHER SPONSORED INTERNET SITES. WITHOUT LIMITING THE FOREGOING, EVERYTHING ON THIS SITE IS PROVIDED “AS IS” WITHOUT WARRANTY OF ANY KIND, EITHER EXPRESS, OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NON-INFRINGEMENT. THESE LIMITATIONS OR EXCLUSIONS DON’T APPLY WHERE PROHIBITED BY LAW.

10. Indemnity: By entering the Sweepstakes each Entrant (his/her parent/legal guardian if Entrant is a resident of a jurisdiction that deems him/her to be a minor) agrees to release and hold harmless each Sweepstakes Entity and their respective employees¸ officers, directors, representatives, and agents from any injury, loss, death, damage, action, claim, demand or other liability that may occur from Entrant’s participation in the Sweepstakes or from the acceptance, possession, use or misuse of any prize awarded, or participation in any Sweepstakes-related activity.

11. Winners List: For the name of the prize winners, available after December 31, 2007 and for one year thereafter, mail a self-addressed, stamped envelope to: Overstock.com, Inc.’s “All I Want For Christmas” Sweepstakes, 6350 South 3000 East, Salt Lake City, UT 84121. Washington and Vermont residents may omit return postage when requesting the name of the prize winners.

12. Miscellaneous: Sponsor reserves the right to cancel the Sweepstakes if it becomes technically corrupted. Sweepstakes Entities are not responsible or liable for any problems or technical malfunction of any telephone network or lines, computer systems, servers, or computer equipment, software, or any combination thereof, including any injury or damage related to or resulting from participation in this Sweepstakes or acceptance of any prize or portion thereof. By entering, each Entrant will comply with the Official Rules, including all eligibility requirements. In addition, Sweepstakes Entities are not responsible or liable for entries that may be or become lost, delayed, late, misdirected, unintelligible, stolen, mutilated, incomplete, incorrect, illegible, returned, or undelivered, or for lost, interrupted or unavailable satellite, network, server, Internet Service Provider ("ISP"), website, or other connections availability, accessibility or traffic congestion, miscommunications, failed computer, network, telephone, satellite or cable hardware or software or lines, or technical failure, or jumbled, scrambled, delayed, illegible or misdirected transmissions, electronic, Internet, or computer hardware or software malfunctions, failures or difficulties, unauthorized human intervention or other errors or failures of any kind whether human, mechanical, electronic or network. Sweepstakes Entities are not responsible for any incorrect or inaccurate information, whether caused by website users, or by any of the equipment or programming associated with or utilized in this Sweepstakes and assume no responsibility for any errors, omission, interruption, deletion, defect, delay in operation or transmission, communications line failure, theft or destruction or unauthorized access to, or tampering with or hacking of the website. If for any reason the Sweepstakes is not capable of running as planned, including infection by computer virus, bugs, tampering, unauthorized intervention, fraud, technical failures, or any other cause beyond the control of the Sponsor which corrupt or affect the administration, security, fairness, integrity or proper conduct of this Sweepstakes, Sponsor reserves the right at its sole discretion to cancel, terminate, modify or suspend the Sweepstakes or any portion thereof. Should the Sweepstakes be modified, terminated or cancelled prior to the stated expiration date, notice will be posted on the website, and any salvageable, eligible entries received prior to (and/or after, if applicable) the modification, termination or cancellation will be included in the drawing. Entries that have been tampered with or altered will be deemed void. In the event of a dispute over who submitted the winning entry, the person officially registered (according to records of the Internet Service Provider) as the owner of the email address will be declared the winner. The use of any system or agent to submit entries in connection with this Sweepstakes is prohibited and will result in disqualification.

13. Administrator: Overstock.com, Inc., 6350 South 3000 East, Salt Lake City, UT 84121.

14. Sponsor: Overstock.com, Inc., 6350 South 3000 East, Salt Lake City, UT 84121.

15. Privacy: Personal information submitted in connection with the Sweepstakes shall be treated in accordance with these Official Rules and Sponsor’s Privacy Policy located here: https://help.overstock.com/cgi-bin/overstock.cfg/php/enduser/std_adp.php?p_faqid=65&p_created=1146613728&TRACK=FOOT_QH_L5&. Additionally, if an Entrant chooses to opt-in to receive additional email communications from other Sponsor-related Sweepstakes Entities, such information shall be subject to the respective Sweepstakes Entity’s privacy policy and terms of service (if applicable), which shall be accessible from the Sweepstakes entry form.

16. Publicity: Where permitted by law and Sponsor’s Privacy Policy, winners agree to grant to Sponsor and Sponsor’s licensees, affiliates and assigns, the right to print, publish, broadcast and use, worldwide, in any media now known or hereafter developed, including but not limited to the world wide web, at any time or times, the winners’ name, portrait, picture, voice, likeness and biographical information as news or information and for advertising and promotional purposes without additional consideration; and further without such additional compensation, provide biographical information for use in, any presentation or activity. Failure to grant such rights may result in disqualification with an alternate winner selected from eligible entries previously received and in accordance with these Official Rules.

17. Disputes: As a condition of participating in the Sweepstakes, Entrant agrees that any and all disputes which cannot be resolved between the parties, and causes of action arising out of or connected with the Sweepstakes, shall be resolved individually, without resort to any form of class action, exclusively, before a federal or state court located in the State of Utah, County of Salt Lake, which Court shall apply the laws of the State of Utah without regards for doctrines of Conflict of Law. Further, in any such dispute, under no circumstances will Entrant be permitted to obtain awards for, and hereby waives all rights to claim punitive, incidental, exemplary and consequential damages.