EXHIBIT 99.3

                                  CERTIFICATION
                         PURSUANT TO SECTION 906 OF THE
             SARBANES-OXLEY ACT OF 2002 (SUBSECTIONS (a) AND (b) OF
            SECTION 1350, CHAPTER 63 OF TITLE 18, UNITED STATES CODE)

      Pursuant to section 906 of the Sarbanes-Oxley Act of 2002 (subsections (a)
and (b) of section 1350, chapter 63 of title 18, United States Code), each of
the undersigned officers of Martha Stewart Living Omnimedia, Inc., a Delaware
corporation (the "Company"), does hereby certify that:

      The Quarterly Report of Form 10-Q for the quarter ended June 30, 2002 (the
"Form 10-Q") of the Company fully complies with the requirements of section
13(a) or 15(d) of the Securities Exchange Act of 1934 and information contained
in the Form 10-Q fairly presents, in all material respects, the financial
condition and results of operations of the Company.


Dated: August 14, 2002                    /s/ Martha Stewart
                                          ----------------------------------
                                          Martha Stewart
                                          Chief Executive Officer


Dated: August 14, 2002                    /s/ James Follo
                                          ----------------------------------
                                          James Follo
                                          Chief Financial Officer

      The foregoing certification is being furnished solely pursuant to section
906 of the Sarbanes-Oxley Act of 2002 (subsections (a) and (b) of section 1350,
chapter 63 of title 18, United States Code) and is not being filed as part of
the Form 10-Q or as a separate disclosure document.