Overstock.com, Inc. is an online closeout retailer offering discount brand name merchandise, including bed-and-bath goods, home decor, kitchenware, watches, jewelry, electronics and computers, sporting goods, apparel, and designer accessories, among other products. The Company also sells books, magazines, compact disc (CD), digital versatile disc (DVD), and video games (BMMG). In addition, it operates as a section on its Website, an online auction site, a marketplace for the buying and selling of goods and services, as well as, the section on its Website for listing cars and real estate for sale. The Company utilizes the Internet to aggregate the fragmented supply and demand and create a market for liquidation merchandise. It focuses on providing a one-stop discount shopping destination for products and services sold through the Internet. The Company’s shopping business includes direct business and a fulfillment partner business.