Ownership Submission
FORM 3
 UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940
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(Print or Type Responses)
1. Name and Address of Reporting Person *
  FAIRFAX FINANCIAL HOLDINGS LTD/ CAN
 2. Date of Event Requiring Statement (Month/Day/Year)
05/01/2006		 3. Issuer Name and Ticker or Trading Symbol
OVERSTOCK.COM, INC [OSTK]
(Last)
(First)
(Middle)
95 WELLINGTON STREET WEST, SUITE 800		 4. Relationship of Reporting Person(s) to Issuer
(Check all applicable)
_____ Director __X__ 10% Owner
_____ Officer (give title below) _____ Other (specify below)
5. If Amendment, Date Original Filed(Month/Day/Year)
(Street)

TORONTO, ONTARIO, CANADA,  M5J 2N7		 6. Individual or Joint/Group Filing(Check Applicable Line)
___ Form filed by One Reporting Person
_X_ Form filed by More than One Reporting Person
(City)
(State)
(Zip)
Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security
(Instr. 4)		 2. Amount of Securities Beneficially Owned
(Instr. 4)		 3. Ownership Form: Direct (D) or Indirect (I)
(Instr. 5)		 4. Nature of Indirect Beneficial Ownership
(Instr. 5)
Common Stock, $0.0001 Par Value (?Shares?) 2,363,467
I
See Footnote (1)

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. SEC 1473 (7-02)
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Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security
(Instr. 4)		 2. Date Exercisable and Expiration Date
(Month/Day/Year)		 3. Title and Amount of Securities Underlying Derivative Security
(Instr. 4)		 4. Conversion or Exercise Price of Derivative Security 5. Ownership Form of Derivative Security: Direct (D) or Indirect (I)
(Instr. 5)		 6. Nature of Indirect Beneficial Ownership
(Instr. 5)
Date Exercisable Expiration Date Title Amount or Number of Shares
3.75% Convertible Senior Notes (the ?Senior Notes?)   (2) 12/01/2011 Common Stock 483,707 $ (3) I See Footnote (4)

Reporting Owners

Reporting Owner Name / Address Relationships
Director 10% Owner Officer Other
FAIRFAX FINANCIAL HOLDINGS LTD/ CAN
95 WELLINGTON STREET WEST
SUITE 800
TORONTO, ONTARIO, CANADA M5J 2N7		     X    
1109519 ONTARIO LTD
95 WELLINGTON STREET WEST
SUITE 800
TORONTO, ONTARIO, CANADA M5J 2N7		     X    
SIXTY TWO INVESTMENT CO LTD
1600 CATHEDRAL PLACE
925 WEST GEORGIA ST.
VANCOUVER, B.C., CANADA V6C 3L3		     X    
810679 ONTARIO LTD
95 WELLINGTON STREET WEST
SUITE 800,
TORONTO, ONTARIO, CANADA M5J 2N7		     X    
WATSA V PREM ET AL
95 WELLINGTON STREET WEST
SUITE 800,
TORONTO, ONTARIO, CANADA M5J 2N7		     X    
ODYSSEY RE HOLDINGS CORP
300 FIRST STAMFORD PLACE
STAMFORD, CT 06902		     X    
ODYSSEY AMERICA REINSURANCE CORP
300 FIRST STAMFORD PLACE
STAMFORD, CT 06902		     X    
UNITED STATES FIRE INSURANCE CO
305 MADISON AVENUE
MORRISTOWN, NJ 07962		     X    
LOMBARD GENERAL INSURANCE CO OF CANADA
105 ADELAIDE STREET WEST
TORONTO, ONTARIO, CANADA M5H 1P9		     X    
NORTH RIVER INSURANCE CO
305 MADISON AVENUE
MORRISTOWN, NJ 07962		     X    

Signatures

V. Prem Watsa 05/09/2006
**Signature of Reporting Person Date
V. Prem Watsa 05/09/2006
**Signature of Reporting Person Date
V. Prem Watsa 05/09/2006
**Signature of Reporting Person Date
V. Prem Watsa 05/09/2006
**Signature of Reporting Person Date
Paul Rivett 05/09/2006
**Signature of Reporting Person Date
Rob Giammarco 05/09/2006
**Signature of Reporting Person Date
Rob Giammarco 05/09/2006
**Signature of Reporting Person Date
Carol Ann Soos 05/09/2006
**Signature of Reporting Person Date
William J. Dunlop 05/09/2006
**Signature of Reporting Person Date
Valerie Gasparik 05/09/2006
**Signature of Reporting Person Date

Explanation of Responses:

* If the form is filed by more than one reporting person, see Instruction 5(b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
(1) 1,363,467 Shares are held by United States Fire Insurance Company and 1,000,000 Shares are held by Odyssey America Reinsurance Corporation.
(2) The Senior Notes are currently convertible into Shares.
(3) The Senior Notes are convertible into a number of Shares equal to the quotient obtained by dividing the principal amount of such Senior Notes by $76.23, subject to adjustment under certain circumstances.
(4) $32,623,000 aggregate principal amount of Senior Notes is held by Odyssey America Reinsurance Corporation, $3,000,000 aggregate principal amount of Senior Notes is held by The North River Insurance Company and $1,250,000 aggregate principal amount of Senior Notes is held by Lombard General Insurance Company of Canada.

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