Exhibit 23.1

                        Independent Accountants' Consent

We consent to incorporation by reference in the registration statement (No.
333-71114) on Form S-8 of Skechers U.S.A., Inc. of our report dated February 13,
2002, relating to the consolidated balance sheets of Skechers U.S.A., Inc. and
subsidiaries as of December 31, 2000, and 2001, and the related consolidated
statements of earnings, stockholders' equity and comprehensive income, and cash
flow for each of the years in the three-year period ended December 31, 2001, and
the related financial statement schedule, which report appears in the December
31, 2001 annual report on Form 10-K of Skechers U.S.A., Inc.



Los Angeles, California
March 29, 2002