Exhibit 23.1

                         Independent Auditors' Consent

The Board of Directors
Skechers U.S.A., Inc.:


We consent to the use of our report dated February 13, 2002, with respect to the
consolidated balance sheets of Skechers U.S.A., Inc. as of December 31, 2001 and
2000, and the related consolidated statements of earnings, stockholders' equity
and comprehensive income and cash flows for each of the years in the three-year
period ended December 31, 2001, incorporated herein by reference and to the
reference to our firm under the headings "Selected Consolidated Financial Data"
and "Experts" in the prospectus.

                                           KPMG LLP

Los Angeles, California
May 6, 2002