<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Condensed Consolidated Balance Sheet at September 30, 2000 and the Condensed
Consolidated Income Statement for the nine months ended September 30, 2000 of
Martha Stewart Living Omnimedia, Inc. and is qualified in its entirety by
reference to such financial statements.

<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   9-MOS
<FISCAL-YEAR-END>                          DEC-31-2000
<PERIOD-END>                               SEP-30-2000
<CASH>                                         118,876
<SECURITIES>                                         0
<RECEIVABLES>                                   41,596
<ALLOWANCES>                                         0
<INVENTORY>                                     13,131
<CURRENT-ASSETS>                               182,498
<PP&E>                                          27,772
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 275,468
<CURRENT-LIABILITIES>                           79,729
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                           485
<OTHER-SE>                                     182,452
<TOTAL-LIABILITY-AND-EQUITY>                   275,468
<SALES>                                              0
<TOTAL-REVENUES>                               200,228
<CGS>                                          107,040
<TOTAL-COSTS>                                  107,040
<OTHER-EXPENSES>                                70,098
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             (4,086)
<INCOME-PRETAX>                                 27,176
<INCOME-TAX>                                    11,823
<INCOME-CONTINUING>                             15,353
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    15,353
<EPS-BASIC>                                       0.31
<EPS-DILUTED>                                     0.31