EXHIBIT 24

           LIMITED POWER OF ATTORNEY - SECURITIES LAW COMPLIANCE

          The undersigned, being a person or entity subject to the
reporting obligations of Section 16 of the Securities and Exchange Act of
1934, as amended (the "Act"), with respect to ownership of securities of
Martha Stewart Living Omnimedia, Inc. (the "Corporation"), hereby
constitutes and appoints James Follo as the undersigned's true and lawful
attorney-in-fact and agent to complete and execute such Forms 3, 4 and 5
and other forms as such attorney shall in his or her discretion determine
to be required or advisable pursuant to Section 16 of the Act, and the
rules and regulations promulgated thereunder, or any successor laws and
regulations, as a consequence of the undersigned's ownership, acquisition
or disposition of securities of the Corporation, and to do all acts
necessary in order to file such forms with the Securities and Exchange
Commission, any securities exchange or national association, the
Corporation and such other person or agency as the attorneys shall deem
appropriate. The undersigned hereby ratifies and confirms that said
attorney-in-fact and agent shall do or cause to be done by virtue hereof.

          This Limited Power of Attorney shall remain in full force and
effect until the undersigned is no longer required to file Forms 4 and 5
with respect to the undersigned's holdings of and transactions in
securities issued by the Corporation unless earlier revoked by the
undersigned in a writing delivered to the foregoing attorney-in-fact.

          This Limited Power of Attorney is executed as of the date set
forth below.

                                            /s/Heidi J. Diamond
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                                            Signature

                                            Heidi J.  Diamond
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                                            Type or Print Name

                                            Dated:  11/06/03
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