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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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ACCESSION NUMBER:		9999999997-05-018810
CONFORMED SUBMISSION TYPE:	ARS
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041231
FILED AS OF DATE:		20050414
DATE AS OF CHANGE:		20050415
EFFECTIVENESS DATE:		20050414

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:
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		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-15395
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	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
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