EXHIBIT 32

                                  CERTIFICATION
                         PURSUANT TO SECTION 906 OF THE
                           SARBANES-OXLEY ACT OF 2002

Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and
(b) of section 1350, chapter 63 of title 18, United States Code), each of the
undersigned officers of Martha Stewart Living Omnimedia, Inc., a Delaware
corporation (the "Company"), does hereby certify that:

The Annual Report on Form 10-K for the year ended December 31, 2004 (the "Form
10-K") of the Company fully complies with the requirements of section 13(a) or
15(d) of the Securities Exchange Act of 1934 and information contained in the
Form 10-K fairly presents, in all material respects, the financial condition and
results of operations of the Company.

Dated: March 15, 2005                     /s/ Susan Lyne
                                          ----------------------------------
                                          Susan Lyne
                                          President & Chief Executive Officer

Dated: March 15, 2005                     /s/ James Follo
                                          ----------------------------------
                                          James Follo
                                          Chief Financial and Administrative
                                          Officer

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