LinkShare and Overstock.com Test New Search Optimizer Link Structure to Improve Advertisers' Search Results

LinkShare, a leading pay-per-action marketing network, has announced it is testing a new link structure with Overstock.com intended to give advertisers natural search benefits to enhance their ranking on Google and other search engines. LinkShare's new Search Optimizer link structure is designed to ensure advertisers that potential customers will find the right path to Overstock.com.

"LinkShare is always testing new and different ways to enhance the advertising experience for users, advertisers, and publishers," said Steve Denton, President of LinkShare. Our plan is to introduce the new link structure we are testing with Overstock.com to clients worldwide in the fourth-quarter.

Search engines come in several flavors, but they all trawl the Web to find relevant websites. This 'natural' approach uses the intrinsic link structure of the Web to rank websites according to relevance. LinkShares new link architecture is structured to ensure that Google and other engines credit all client links to their domain.

LinkShare publishers are now able to change out their Overstock.com links that currently redirect through LinkShare's servers and link directly to Overstock.com. The new links from LinkShare are scheduled for general availability following the test with Overstock.com.

Overstock.com first selected LinkShare as its affiliate service provider in 2002. LinkShare provides Overstock.com publishers with a single interface to check all sales statistics on a real-time basis. Overstock.com publishers also have access to monthly statements and reports that detail impressions, click-throughs, sales, and commissions.

"We are looking forward to these test results, says Patrick Byrne, Chief Executive Officer of Overstock.com. "We welcome and appreciate innovations like LinkShares new link architecture where Overstock.com and its customers stand to benefit.

About LinkShare Corporation

LinkShare Corporation provides ecommerce businesses with a vast, high quality pay-per-action marketing network, along with expert consultative services and patented technology. LinkShare's cost-efficient pay per action (PPA) affiliate, search and lead generation campaigns acquire new customers, increase revenue and drive results. LinkShare clients are Fortune 500 and prominent companies doing business online, including J.C. Penney, 1-800-Flowers.com, American Express and Avon Products. LinkShare was founded in 1996 and is headquartered in New York City, with offices in San Francisco, Chicago, London and Tokyo.

About Rakuten

LinkShare is a wholly owned subsidiary of Rakuten, Inc. Headquartered in Tokyo, Rakuten is one of the world's largest and most comprehensive Internet service companies, providing leading services in e-commerce, portal & media, travel, financial services, and professional sports. Rakuten focuses on new business development and increasing its scope in order to improve and diversify service offerings. Rakuten is a publicly traded company in Japan (JASDAQ: 4755).

About Overstock.com

Overstock.com, Inc. (NASDAQ: OSTK) (www.overstock.com) is the Internet leader for brand names at clearance prices. Overstock.com offers its customers an opportunity to shop for bargains conveniently, while offering its suppliers an alternative inventory liquidation distribution channel. Overstock.com, headquartered in Salt Lake City, Utah is a publicly traded company listed on the NASDAQ Global Market System. Overstock.com is a trademark of Overstock.com, Inc.

In respect to Overstock.com, Inc. this press release contains certain forward-looking statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934. Such forward-looking statements include, but are not limited to, forecasted benefits of the tested software, its ability to provide enhanced natural search benefits, as well as all such other risks as identified in Overstock.coms Form 10-K for the year ended December 31, 2005, and all its subsequent filings with the Securities and Exchange Commission, which contain and identify important factors that could cause the actual results to differ materially from those contained in its projections or forward-looking statements.

Contacts:

US Media Contacts:
LinkShare
Mark Kirschner, 646-943-8359
mkirschner@linkshare.com
or
Blanc & Otus US
Elizabeth Yekhtikian, 617-451-6102 x220
eyekhtikian@blancandotus.com

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