-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 n0mjmdpS2eadGilZvNdH+Q==

<SEC-DOCUMENT>0000895345-04-000009.txt : 20040106
<SEC-HEADER>0000895345-04-000009.hdr.sgml : 20040106
<ACCEPTANCE-DATETIME>20040106155009
ACCESSION NUMBER:		0000895345-04-000009
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040102
FILED AS OF DATE:		20040106

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MOORE DARLA D
		CENTRAL INDEX KEY:			0001206810

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15395
		FILM NUMBER:		04510126

	BUSINESS ADDRESS:	
		STREET 1:		MARTHA STEWART LIVING OMNIMEDIA INC
		STREET 2:		11 WEST 42ND STREET, 23RD FL.
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	MAIL ADDRESS:	
		STREET 1:		11 WEST 42ND ST
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036

	FORMER NAME:	
		FORMER CONFORMED NAME:	MOORE DARLA
		DATE OF NAME CHANGE:	20021121

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MARTHA STEWART LIVING OMNIMEDIA INC
		CENTRAL INDEX KEY:			0001091801
		STANDARD INDUSTRIAL CLASSIFICATION:	PERIODICALS:  PUBLISHING OR PUBLISHING AND PRINTING [2721]
		IRS NUMBER:				522187059
		STATE OF INCORPORATION:			DE

	BUSINESS ADDRESS:	
		STREET 1:		20 WEST 43RD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		2128278000

	MAIL ADDRESS:	
		STREET 1:		20 WEST 43RD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>jl4-martha_mooreex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<!-- - EDGAR Ease Plus 1.0                                   07/25/03  TT    -->
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
   <periodOfReport>2004-01-02</periodOfReport>
   <notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0001091801</issuerCik>
        <issuerName>MARTHA STEWART LIVING OMNIMEDIA INC</issuerName>
        <issuerTradingSymbol>MSO</issuerTradingSymbol>
   </issuer>
   <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001206810</rptOwnerCik>
            <rptOwnerName>MOORE DARLA D</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>MARTHA STEWART LIVING OMNIMEDIA INC</rptOwnerStreet1>
            <rptOwnerStreet2>11 WEST 42ND STREET, 23RD FL.</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK  NY</rptOwnerCity>
            <rptOwnerState></rptOwnerState>
            <rptOwnerZipCode>10036</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
         <isDirector>1</isDirector>
         <isOfficer>0</isOfficer>
         <isTenPercentOwner>0</isTenPercentOwner>
         <isOther>0</isOther>
      </reportingOwnerRelationship>
   </reportingOwner>
 <nonDerivativeTable>
   <nonDerivativeTransaction>
      <securityTitle>
         <value>Class A Common Stock, par value $0.01 per share</value>
      </securityTitle>
      <transactionDate>
         <value>2004-01-02</value>
      </transactionDate>
      <transactionCoding>
         <transactionFormType>4</transactionFormType>
         <transactionCode>A</transactionCode>
         <equitySwapInvolved>0</equitySwapInvolved>
      </transactionCoding>
      <transactionAmounts>
         <transactionShares>
           <value>236</value>
         </transactionShares>
         <transactionPricePerShare>
           <value>0</value>
         </transactionPricePerShare>
         <transactionAcquiredDisposedCode>
           <value>A</value>
            <footnoteId id="F1"/>
         </transactionAcquiredDisposedCode>
      </transactionAmounts>
      <postTransactionAmounts>
         <sharesOwnedFollowingTransaction>
           <value>2106</value>
         </sharesOwnedFollowingTransaction>
      </postTransactionAmounts>
      <ownershipNature>
         <directOrIndirectOwnership>
            <value>D</value>
         </directOrIndirectOwnership>
      </ownershipNature>
   </nonDerivativeTransaction>
 </nonDerivativeTable>
   <footnotes>
      <footnote id="F1"> Represents compensation paid in stock for Ms. Moore's services as a director under the Issuer's Non-Employee Director Stock and Option Compensation Plan.</footnote>
   </footnotes>
   <ownerSignature>
      <signatureName>/s/ James Follo, Attorney-in-Fact for Darla D. Moore</signatureName>
      <signatureDate>2004-01-06</signatureDate>
   </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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