LIMITED POWER OF ATTORNEY - SECURITIES LAW COMPLIANCE

The undersigned,
being a person or entity subject to the reporting obligations of Section 16
of the Securities and Exchange Act of 1934, as amended (the "Act"), with
respect to ownership of securities of Martha Stewart Living Omnimedia, Inc.
(the "Corporation"), hereby constitutes and appoints James Follo and Jay
Dubiner, and each of them, as the undersigned's true and lawful
attorneys-in-fact and agents to complete and execute such Forms 3, 4 and 5
and other forms as such attorney shall in his discretion determine to be
required or advisable pursuant to Section 16 of the Act, and the rules and
regulations promulgated thereunder, or any successor laws and regulations,
as a consequence of the undersigned's ownership, acquisition or disposition
of securities of the Corporation, and to do all acts necessary in order to
file such forms with the Securities and Exchange Commission, any securities
exchange or national association, the Corporation and such other person or
agency as the attorneys shall deem appropriate.  The undersigned hereby
ratifies and confirms that said attorneys-in-fact and agents shall do or
cause to be done by virtue hereof.

This Limited Power of Attorney
shall remain in full force and effect until the undersigned is no longer
required to file Forms 4 and 5 with respect to the undersigned's holdings
of and transactions in securities issued by the Corporation unless earlier
revoked by the undersigned in a writing delivered to the foregoing
attorneys-in-fact.

This Limited Power of Attorney is executed as of
the date set forth below.

/s/ Gael Towey
Signature

Gael Towey

Type or Print Name

Dated: June 24, 2004