WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.

  

                                                                   EXHIBIT  27.1

DESCRIPTION:            FINANCIAL DATA SCHEDULE

ARTICLE 5

This schedule contains summary Financial Information extracted from the
Condensed Consolidated Balance Sheets at September 30, 1999 and the Condensed
Consolidated Statements of Operations for the nine months ended September 30,
1999 of Martha Stewart Living Omnimedia, Inc. and is qualified in its entirety
by reference to such financial statements.

<ARTICLE>                                             5
<MULTIPLIER>                                          1,000

                                                 
<PERIOD-TYPE>                                       9-MOS
<FISCAL-YEAR-END>                                   DEC-31-1999
<PERIOD-END>                                        SEP-30-1999

<CASH>                                                 31,884
<SECURITIES>                                                0
<RECEIVABLES>                                          28,964
<ALLOWANCES>                                                0
<INVENTORY>                                             8,354
<CURRENT-ASSETS>                                       73,920
<PP&E>                                                 15,803
<DEPRECIATION>                                              0
<TOTAL-ASSETS>                                        142,503
<CURRENT-LIABILITIES>                                  56,621
<BONDS>                                                     0
<PREFERRED-MANDATORY>                                       0
<PREFERRED>                                                 0
<COMMON>                                                    0
<OTHER-SE>                                             76,215
<TOTAL-LIABILITY-AND-EQUITY>                          142,503
<SALES>                                                     0
<TOTAL-REVENUES>                                      161,340
<CGS>                                                  82,794
<TOTAL-COSTS>                                          82,794
<OTHER-EXPENSES>                                       59,168
<LOSS-PROVISION>                                            0
<INTEREST-EXPENSE>                                        798
<INCOME-PRETAX>                                        18,580
<INCOME-TAX>                                            9,290
<INCOME-CONTINUING>                                     9,290
<DISCONTINUED>                                              0
<EXTRAORDINARY>                                             0
<CHANGES>                                                   0
<NET-INCOME>                                            9,290
<EPS-BASIC>                                            0.23
<EPS-DILUTED>                                            0.23