-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 UsuHbGt9koj/IE0SL/1ixw8P18HBNbw2pMoelR3VtXDv2XZI2b8xuarMUMKRNFDu
 9xRO43yFEeEmhqrInfTJNg==

<SEC-DOCUMENT>0000909518-05-000573.txt : 20050802
<SEC-HEADER>0000909518-05-000573.hdr.sgml : 20050802
<ACCEPTANCE-DATETIME>20050802203909
ACCESSION NUMBER:		0000909518-05-000573
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050729
FILED AS OF DATE:		20050802
DATE AS OF CHANGE:		20050802

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			M. Stewart, Inc.
		CENTRAL INDEX KEY:			0001331643
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15395
		FILM NUMBER:		05993599

	BUSINESS ADDRESS:	
		STREET 1:		19 NEWTOWN TURNPIKE, 2ND FLOOR
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880
		BUSINESS PHONE:		203-840-7113

	MAIL ADDRESS:	
		STREET 1:		19 NEWTOWN TURNPIKE, 2ND FLOOR
		CITY:			WESTPORT
		STATE:			CT
		ZIP:			06880
</SEC-HEADER>
<DOCUMENT>
<TYPE>3
<SEQUENCE>1
<FILENAME>mstewart8-2_form3ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2005-07-29</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

    <issuer>
        <issuerCik>0001091801</issuerCik>
        <issuerName>MARTHA STEWART LIVING OMNIMEDIA INC</issuerName>
        <issuerTradingSymbol>MSO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001331643</rptOwnerCik>
            <rptOwnerName>M. Stewart, Inc.</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O HEIDI DELUCA</rptOwnerStreet1>
            <rptOwnerStreet2>19 NEWTOWN TURNPIKE, 2ND FLOOR</rptOwnerStreet2>
            <rptOwnerCity>WESTPORT</rptOwnerCity>
            <rptOwnerState>CT</rptOwnerState>
            <rptOwnerZipCode>06880</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>1</isOther>
            <otherText>Member 13d group owning &gt; 10 %</otherText>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Class A Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1064844</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>General Partner of Partnership</value>
                    <footnoteId id="F1"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">These shares are owned directly by Martha Stewart Partners, L.P., and indirectly by the Reporting Person as the general
partner of the partnership. The partnership acquired the shares of Class A Common Stock as a distribution from the Martha
Stewart Family Limited Partnership, a 10% owner of the issuer.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Martha Stewart, President</signatureName>
        <signatureDate>2005-07-29</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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