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O.co (), also known by its former name Overstock.com, is an online retailer headquartered in Cottonwood Heights, Utah, near Salt Lake City. it was a pioneering online seller of surplus merchandise which, upon its failure in 1999, was acquired by Patrick M. Byrne and re-launched as Overstock.com.

Overstock.com initially sold surplus and returned merchandise on an online E-commerce marketplace, liquidating the inventories of at least 18 failed dot-com companies at below-wholesale prices. In recent years it has expanded to sell new merchandise, as well.

The business is being rebranded in early 2011 as "O.co" to simplify and unify its international operations.

Overstock went public in May 2002 at an IPO price of $13, and after achieving significant growth and profits in some early quarters, achieved a...
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