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                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    FORM 8-K

                                 CURRENT REPORT

                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

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DATE OF REPORT:     APRIL 26, 2005
DATE OF EARLIEST EVENT REPORTED:     APRIL 26, 2005

                      MARTHA STEWART LIVING OMNIMEDIA, INC.
             (Exact name of registrant as specified in its charter)

    DELAWARE                    001-15395                   52-2187059
(State or other         (Commission File Number)         (I.R.S. Employer
jurisdiction of                                       Identification Number)
incorporation or
 organization)

                               11 WEST 42ND STREET
                               NEW YORK, NY 10036
                    (Address of principal executive offices)

REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE:     (212) 827-8000


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[ ]     Written communications pursuant to Rule 425 under the Securities Act (17
        CFR 230.425)

[ ]     Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17
        CFR 240.14a-12)

[ ]     Pre-commencement communications pursuant to Rule 14d-2(b) under the
        Exchange Act (17 CFR 240.14d-2(b))

[ ]     Pre-commencement communications pursuant to Rule 13e-4(c) under the
        Exchange Act (17 CFR240.13e-4(c))


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Item 2.02.  Results of Operations and Financial Condition.

        On April 26, 2005, the Registrant issued a press release relating to its
financial results for the first quarter of 2005. The full text of the press
release is attached hereto as Exhibit 99.1 to this report.

Item 9.01.  Financial Statements and Exhibits.



(c)     Exhibit      Description
               
         99.1        Martha Stewart Living Omnimedia, Inc. Press Release, dated
                     April 26, 2005.


                                   SIGNATURES

        Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on behalf of the undersigned
hereunto duly authorized.

        Dated: April 26, 2005


                                          MARTHA STEWART LIVING OMNIMEDIA, INC.


                                          By:/s/ James Follo
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                                               James Follo
                                               Executive Vice President,
                                               Chief Financial and
                                               Administrative Officer

                                INDEX OF EXHIBITS

Exhibit                               Description
No.                                   -----------
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 99.1          Martha Stewart Living Omnimedia, Inc. press release, dated April
               26, 2005.