EXHIBIT 31.2

                   CERTIFICATION PURSUANT TO SECTION 302 OF
                        THE SARBANES-OXLEY ACT OF 2002

I, James Follo, certify that:
1. I have reviewed this annual report on Form 10-K/A of Martha
   Stewart Living Omnimedia, Inc;

2. Based on my knowledge, this report does not contain any untrue
   statement of a material fact or omit to state a material fact
   necessary to make the statements made, in light of the
   circumstances under which such statements were made, not
   misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other
   financial information included in this report, fairly present
   in all material respects the financial condition, results of
   operations and cash flows of the registrant as of, and for, the
   periods presented in this report;

4. The registrant's other certifying officer and I are responsible
   for establishing and maintaining disclosure controls and
   procedures (as defined in Exchange Act Rules 13a-15(e) and
   15(d)-15(e)) for the registrant and have:

a.) Designed such disclosure controls and procedures, or caused
    such disclosure controls and procedures to be designed under
    our supervision, to ensure that material information relating
    to the registrant, including its consolidated subsidiaries, is
    made known to us by others within those entities, particularly
    during the period in which this report is being prepared;

b.) [omitted pursuant to SEC Release No. 33-8238];

c.) Evaluated the effectiveness of the registrant's disclosure
    controls and procedures and presented in this report our
    conclusions about the effectiveness of the disclosure controls
    and procedures, as of the end of the period covered by this
    report based on such evaluation; and

d.) Disclosed in this report any change in the registrant's
    internal control over financial reporting that occurred during
    the registrant's most recent fiscal quarter that has
    materially affected, or is reasonably likely to materially
    affect, the registrant's internal control over financial
    reporting

5. The registrant's other certifying officer and I have disclosed,
   based on our most recent evaluation of internal control over
   financial reporting, to the registrant's auditors and the audit
   committee of the registrant's board of directors (or persons
   performing the equivalent functions):

a.) All significant deficiencies and material weaknesses in the
    design or operation of internal control over financial
    reporting which are reasonably likely to adversely affect the
    registrant's ability to record, process, summarize and report
    financial information; and

b.) Any fraud, whether or not material, that involves management
    or other employees who have a significant role in the
    registrant's internal control over financial reporting.

Date: April 29, 2004

 /s/ James Follo
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Chief Financial and Administrative Officer