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 Quarterly Report on Form 10-Q for the quarter ended March 31, 2005 (the
"Form 10-Q") 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-Q fairly presents, in all material respects, the financial
condition and results of operations of the Company.

         Dated: May 10, 2005          /s/ Susan Lyne
                                      ------------------------------
                                      Susan Lyne
                                      President & Chief Executive Officer

         Dated: May 10, 2005          /s/ James Follo
                                      ------------------------------
                                      James Follo
                                      Chief Financial and Administrative Officer