MARTHA STEWART  has lost $7 million, but it looks like she’s finding a new man – and he’s young enough to be her son!

He’s dashing “Satur­day Night Live” star Seth Meyers – and at 37, the glib fun­nyman is 32 years her junior!

“Seth has been on Martha’s TV show four times and they’ve grown to like each other a lot,” a source close to the 69-year-old domestic diva told The ENQUIRER.

“They crack each oth­er up – and right now, Martha needs to laugh.”

That’s because she’s just taken a tough one-two punch in both her business and personal life, sources say.

Her company, Martha Stewart Living Omnime­dia, posted a first-quarter loss of $7.1 million, and her ex-boyfriend, 62-year-old Microsoft billionaire Charles Simonyi, has had a baby with his new bride.

Martha dated Simonyi on and off for 11 years, but he abruptly ended their re­lationship in early 2008. Within months, he was en­gaged to Swedish beauty Lisa Persdotter, 30. Their daughter Lilian was born in late February.

“The only bright spots for Martha recently have been the birth of her grand­daughter Jude – the baby her daughter Alexis had through a surrogate – and Seth,” said the source.

Seth recently interviewed Martha at her home in Bedford, N.Y., and Martha gushed to late night TV host David Letterman that the experience was “great.”

 “Martha definitely has a crush on Seth,” the source added.