Recently released results from an independent
web site customer satisfaction and experience study revealed that members
and visitors to Allrecipes.com.

com, the world's largest independent food site, is an online
cooking community where home cooks from around the world come to share,
rate and download recipes and meal ideas.

Recipes related to Non-Camping are at Home-Recipes

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According to the American Diabetes Association, 1. It features nutritious and easy summer recipes, tips for
handling diabetes on the road, and valuable coupons for Nestle products that
may fit into a diabetes meal plan.5 billion, includes
Nestle Brands Company , Nestle Prepared Foods Company, and Nestle Purina
PetCare Company.com .

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is listed on
the New York Stock Exchange under the ticker symbol MSO. The
study of Allrecipes.

In fact, compared to other similar sites visited by the respondents,
Allrecipes.

About iPerceptions Inc

iPerceptions is North America's leading web focused attitudinal analytics
provider. Its webValidator continuous listening solution "captures the
voice" of the online customer helping companies learn more about their
customers with metrics that quickly turn learning into action. Using a
comprehensive proprietary perceptual framework to evaluate key elements of
the visitor experience and predictive algorithms and modeling to identify
those attributes that drive satisfaction, the webValidator continuous
listening solution turns thousands of data points into easy-to-understand
strategic and tactical decision support . Land Rover and CompUSA.

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Created for
the supermarket shopper and the everyday cook, Everyday Food features quick,
easy recipes using supermarket ingredients for delicious weekday meals.5% increase in ad pages and
79% ad revenues in 2005, significantly higher growth levels than the entire
category , which posted relatively flat or down overall. The magazine's current
rate base is 850,000, up 70 % since its launch in January 2003.com

Allrecipes.

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"
According to PIB, Everyday Food posted a 30. "That is precisely
why we chose to work with iPerceptions -- they were able to quickly and
accurately capture the voice of our members and visitors and provide us
with critical real-time visitor-focused insights and knowledge that ensure
our members will continue to give us their support and loyalty," said Ms., The Spring/Summer edition of the
free Nestle Everyday Eating(TM) magazine offers healthy lifestyle tips for
people living with diabetes to savor the season without missing the flavor --
or the fun.

Sites relating to camping recipes and openfire cooking.

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com web site and found that more than
80% of the respondents rated the site very good or outstanding --
indicative of an extremely satisfactory experience.

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About Martha Stewart Living Omnimedia, Inc.

Of particular interest is the high 9.com the ultimate compliment by referring friends and
associates ," said Imanuel Muller, Senior Analyst at iPerceptions.

Nestle's Everyday Eating(TM) Offers Tips Recipes for People With Diabetes

com .

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Everyday Food Published by Martha Stewart Living Omnimedia Named #1 On 'Top 10 Under 50' List in Adweek's Annual 'Hot List' Issue

Boasting a portable format, a
photograph with every recipe, clear instructions, and ingredients that can be
found in the average local supermarket, Everyday Food makes good cooking easy
and stress free.
The latest issue of Everyday Eating offers ideas that help people control
their diabetes.9 billion.

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We have found that this magazine is
changing the way women shop, cook and think about food, creating a new
epicurean lifestyle category that has struck a chord with both readers and
advertisers," said Everyday Food Publisher and Senior Vice President Anne
Balaban.

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NEW YORK, Everyday Food, the easy-to-
use , digest-size cooking magazine, was named #1 on the "Top 10 Under 50" List,
honoring the top magazines with under $50 million in annual revenues, which
appears in Adweek's annual "Hot List" issue, on newsstands today. Everyday Food Publisher
Anne Balaban has blazed the trail in advertising growth , and we are very
enthusiastic about the magazine's continued success.
In every issue of Everyday Food, readers are served 40 or more new recipes
developed and tested in the kitchens of Martha Stewart Living Omnimedia, each
of which takes 30 minutes or less to prepare.

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"
"Readers love our magazine for its portability and the easy-to-use,
delicious recipes.com like what they see and want more of it."

Conducted in mid December 2005 over a ten-day period, the study queried
over 1500 visitors to the Allrecipes. Nestle USA is part of Nestle S.

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Martha Stewart Living Omnimedia , Inc. Nestle USA, with 2004 sales of $12. For
product news and information, visit http://Nestleusa .

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"Everyday Food Editor Sandra Gluck and Design
Director Scot Schy create a smart, beautifully designed magazine in a reader-
friendly format that really resonates with consumers.6 on a
zero to ten -point scale, the second highest rating attained by a web site
in the last 100 studies conducted by iPerceptions.

iPerceptions Inc

Allrecipes.com has always recognized the value and long-term benefits of
building strong relationships with our online community," said Esmee
Williams, Vice President of Marketing at Allrecipes . Good Food, Good
Life" is all about.A.

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(MSLO) is a leading provider of
original "how-to" information , inspiring and engaging consumers with unique
lifestyle content and high-quality products. "These high scores
represent a solid vote of consumer confidence in the site and indicate
visitors will not only continue to make repeat visits, but will also give
Allrecipes.

About Allrecipes. The site is an
indispensable resource for home cooks who are looking for trusted recipes,
everyday and holiday meal ideas, practical cooking tips and food advice.

About Nestle USA
Named one of "America's Most Admired Food Companies" in Fortune magazine
for the eighth consecutive year , Nestle USA provides quality brands and
products that bring flavor to life every day.

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In addition to the
magazine, program members will receive a free monthly recipe card with fast
and easy meal ideas they can "taste and rate" on the Web site or share with
friends.

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iPerceptions' clients include BMW,
Allrecipes.3 million people are
diagnosed with diabetes every year and millions more live with the symptoms
without diagnosis or treatment. Research studies indicate that uncontrolled
diabetes often leads to biochemical imbalances that can cause serious
complications.

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PRESS RELEASE Allrecipes .com Has Recipe for Success

Williams.

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Other accolades
bestowed upon Everyday Food include Advertising Age's Launch of the Year 2005
and Folio Magazine's Launch of the Year 2004.8 score for trust.com
is considered the world's largest test kitchen, offering a nightly glimpse
into the kitchens and habits of home cooks everywhere.

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Stated Martha Stewart, MSLO Founder: "Congratulations to the Everyday Food
team for this wonderful accolade. MSLO is organized into four
business segments: Publishing, Broadcasting, Merchandising, and
Internet/Direct Commerce.com scored an overall customer satisfaction rating of 8. iPerceptions is based in
New York with sales offices in Toronto, Montreal and London, England.

Readers can also learn how they might use
the Glycemic Index and discover the dietary value of fiber. in Vevey, Switzerland --
the world's largest food company with 2004 sales of $69.

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"We are thrilled that Everyday Food magazine has been named to this
prestigious list ," said Lauren Stanich, President of Publishing of Martha
Stewart Living Omnimedia (MSLO). GLENDALE , Calif.

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That's what "Nestle.

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We are very proud of the magazine's distinctive format and
design as well our unique mission.1 customer loyalty and referral rating
the site received as well as the 8 .com, Unilever, Volvo, Reebok, Hilton, GM, Carlson, Nasdaq,
L'Oreal, RCA, Aerosoles. With more than 20 million annual
visitors and a membership base of nearly 2 million strong, Allrecipes.
The site features more than 30,000 of America's best-loved recipes.com or
http://NestleNewsroom.

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Martha Stewart Living Omnimedia, Inc.com was conducted by iPerceptions Inc, a company that
specializes in attitudinal analytic research "capturing the voice of the
online customer.

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Scot, Sandy and their teams took a simple
and innovative idea and developed it into a beautiful, useful, successful
magazine that readers adore.
For a free subscription to the magazine, call the Everyday Eating hotline
at 1-800-634-5508 or visit http://www.EverydayEating. From nutritious meals with
STOUFFER'S(R ) LEAN CUISINE(R), to baking traditions with NESTLE(R) TOLL
HOUSE(R), to advancing life for pets with PURINA(R), Nestle USA makes
delicious, convenient, and nutritious food and beverage products that enrich
the very experience of life itself.