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EXHIBIT 31.2  Certification
  1.
    
    I have reviewed this Annual Report on Form 10-K 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)) and internal control over financial reporting (as defined in Exchange Act Rules
13a15(f) and 15(d)  15(f)) 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.)
    
    Designed such internal control over financial reporting, or caused
such internal control over financial reporting to be designed under
our supervision, to provide reasonable assurance regarding the
reliability of financial reporting and the preparation of financial
statements for external purposes in accordance with generally
accepted accounting principles;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; andd.)
    
    Disclosed in this report any change in the registrants internal
control over financial reporting that occurred during the registrants
fourth 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; andb.)
    
    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:
    
    March 14, 2007/s/ Howard HochhauserChief Financial and Administrative Officer
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