Through these partnerships, furniture and floor covering products bearing the "Martha Stewart Signature" specialty brand label will be offered to consumers.

MSO and Bernhardt entered into an agreement through which they will design and market furniture products. Bernhardt will manufacture and distribute the furniture to department stores and furniture retailers nationwide.

MSO and Shaw entered into an agreement through which they will design and market floor covering products. Shaw will manufacture and distribute the products to floor covering retailers nationwide.

The floor covering offerings will include area rugs, hardwood flooring, broadloom carpeting, laminates, and ceramic tile. The new floor coverings manufactured by Shaw are expected to be available at retailers in late 2002.

The furniture offerings will include bedroom, dining room and living room collections and are expected to be available at retailers in early 2003.