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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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MIC-Info: RSA-MD5,RSA,
 Q9Z2D8sOOHWRwa20fYxkWCnZ/2sO5QaBr550rTg8wLkT7w+kIK8Xj0+KSolF/BVo
 6B1KMPDRqqWexP3Ngs/eBw==

<SEC-DOCUMENT>9999999995-06-002397.txt : 20061120
<SEC-HEADER>9999999995-06-002397.hdr.sgml : 20061120
<ACCEPTANCE-DATETIME>20061120001549
ACCESSION NUMBER:		9999999995-06-002397
CONFORMED SUBMISSION TYPE:	EFFECT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20061117
DATE AS OF CHANGE:		20061120
EFFECTIVENESS DATE:		20061117

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MARTHA STEWART LIVING OMNIMEDIA INC
		CENTRAL INDEX KEY:			0001091801
		STANDARD INDUSTRIAL CLASSIFICATION:	PERIODICALS:  PUBLISHING OR PUBLISHING AND PRINTING [2721]
		IRS NUMBER:				522187059
		STATE OF INCORPORATION:			DE

	FILING VALUES:
		FORM TYPE:		EFFECT
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-138515
		FILM NUMBER:		061228299

	BUSINESS ADDRESS:	
		STREET 1:		20 WEST 43RD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
		BUSINESS PHONE:		2128278000

	MAIL ADDRESS:	
		STREET 1:		20 WEST 43RD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10036
</SEC-HEADER>
<DOCUMENT>
<TYPE>EFFECT
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0101</schemaVersion>

    <submissionType>EFFECT</submissionType>

    <act>33</act>

    <testOrLive>LIVE</testOrLive>

    <effectiveData>
        <finalEffectivenessDispDate>2006-11-17</finalEffectivenessDispDate>
        <finalEffectivenessDispTime>16:00:00</finalEffectivenessDispTime>
        <form>S-3</form>
        <filer>
            <cik>0001091801</cik>
            <entityName>MARTHA STEWART LIVING OMNIMEDIA INC</entityName>
            <fileNumber>333-138515</fileNumber>
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</XML>
</TEXT>
</DOCUMENT>
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