8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934

Date of report: December 16, 2005

Date of earliest event reported: December 16, 2005

MARTHA STEWART LIVING OMNIMEDIA, INC.

(Exact Name of Registrant as Specified in Charter)

DELAWARE	005-15395	52-2187059
(State or Other Jurisdiction of Incorporation)	(Commission File Number)	(IRS Employer Identification No.)
11 WEST 42ND STREET NEW YORK, NY		10036
(Address of Principal Executive Offices)		(Zip Code)

Registrant’s telephone number, including area code: (212) 827-8000

NOT APPLICABLE
(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

TABLE OF CONTENTS

	Item 5.02(b). Departure of Principal Officer
	Item 5.02(c). Appointment of Principal Officer
	Item 9.01. Financial Statements and Exhibits
SIGNATURES
INDEX OF EXHIBITS
EX-99.1: PRESS RELEASE

Item 5.02(b). Departure of Principal Officer.

On December 16, 2005, the Company announced that James Follo will resign from his position as Martha Stewart Living Omnimedia, Inc.’s Chief Financial and Administrative Officer effective in March 2006, after the Company files its 10-K report for 2005. The press release is attached as an exhibit to this Form 8-K.

Item 5.02(c). Appointment of Principal Officer.

On December 16, 2005, the Company announced that Howard Hochhauser will become acting Chief Financial Officer for the Company upon the departure of James Follo. Howard Hochhauser, age 34, has served as the Company’s Vice President, Finance and Investor Relations since March 2002. Prior to that, he served in various capacities of increasing responsibility within the finance department since joining the Company in May 2000. From 1996-2000, Mr. Hochhauser was a Vice President at Bear, Stearns & Co. in the equity research department. Prior to that, he worked at Credit Suisse First Boston and KPMG Peat Marwick. Mr. Hochhauser holds a Masters in Business Administration from Columbia University and is a certified public accountant.

Item 9.01. Financial Statements and Exhibits.

(d)	Exhibit		Description
		99.1	Martha Stewart Living Omnimedia, Inc. Press Release dated December 16, 2005

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	MARTHA STEWART LIVING OMNIMEDIA, INC. (Registrant)
Date: December 16, 2005		By:	/s/ John R. Cuti
			John R. Cuti Secretary and General Counsel

INDEX OF EXHIBITS

(d)	Exhibit		Description
		99.1	Martha Stewart Living Omnimedia, Inc. Press Release dated December 16, 2005.

EX-99.1

EXHIBIT 99.1

James Follo Plans to Step Down From His Positions at
Martha Stewart Living Omnimedia in March 2006

NEW YORK, NY — December 16, 2005, Martha Stewart Living Omnimedia (NYSE:MSO) announced today that James Follo, Chief Financial and Administrative Officer, plans to resign from those positions in March 2006, after the Company files its 10K report for 2005.

The Company said that Howard Hochhauser, Vice President, Finance and Investor Relations, will become acting Chief Financial Officer upon the departure of Mr. Follo.

Susan Lyne, President and Chief Executive Officer, said, “While we are disappointed that Jim has decided to move on, we appreciate all that he has done for MSLO in more than seven years with the Company. He skillfully guided our finances through a particularly challenging period, and did it with professionalism and dedication. On a personal level, I am grateful to have had his good counsel in my first year at MSLO. Jim has built an excellent finance team at the Company, and the appointment of Howard Hochhauser as acting Chief Financial Officer ensures that we will have a smooth transition when Jim leaves.”

“My time at MSLO has been stimulating, rewarding and challenging,” Mr. Follo said. “This Company has outstanding assets and a strategy to capitalize on them. It has dealt with the difficulties of the past few years admirably and I am confident the Company has the financial management in place to continue its progress. I believe this is the right time for me to explore the next stage of my professional career.”

Mr. Follo has served as MSLO’s Chief Financial Officer since March 2001 and has held his current position since October 2003. He joined the Company in 1998 as Vice

President, Finance and Controller, and has served in a series of financial management positions with increasing responsibility since that time.

Martha Stewart Living Omnimedia, Inc. (MSLO) is a leading provider of original “how-to” information, inspiring and engaging consumers with unique lifestyle content and high-quality products. MSLO is organized into four business segments: Publishing, Television, Merchandising, and Internet/Direct Commerce. Martha Stewart Living Omnimedia, Inc. is listed on the New York Stock Exchange under the ticker symbol MSO.

We have included in this press release certain “forward-looking statements,” as that term is defined in the Private Securities Litigation Reform Act of 1995. These forward-looking statements are not historical facts but instead represent only our current beliefs regarding future events, many of which, by their nature, are inherently uncertain and outside of our control. These statements can be identified by terminology such as “may,” “will,” “should,” “could,” “expects,” “intends,” “plans,” “anticipates,” “believes,” “estimates,” “potential” or “continue” or the negative of any of these terms or other comparable terminology. The Company’s actual results may differ materially from those projected in such statements for many reasons, including those discussed in the Company’s periodic and other filings with the Securities and Exchange Commission which are available at http://www.sec.gov. The Company is under no duty to update any forward-looking statement after the date of this release.

CONTACT: Investors — Howard Hochhauser, VP Finance and Investor Relations of Martha Stewart Living Omnimedia, Inc., 212-827-8530; Media — Elizabeth Estroff, AVP, Corporate Communications, of Martha Stewart Living Omnimedia, Inc., 212-389-4444.