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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 f3PunXRPnv8rO9w9QGiEtA==

<SEC-DOCUMENT>0001230295-04-000006.txt : 20040209
<SEC-HEADER>0001230295-04-000006.hdr.sgml : 20040209
<ACCEPTANCE-DATETIME>20040209164524
ACCESSION NUMBER:		0001230295-04-000006
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040205
FILED AS OF DATE:		20040209

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			NASON MARK A
		CENTRAL INDEX KEY:			0001242135

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14429
		FILM NUMBER:		04578473

	BUSINESS ADDRESS:	
		STREET 1:		10100 SANTA MONICA BLVD.
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90067

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SKECHERS USA INC
		CENTRAL INDEX KEY:			0001065837
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				954376145
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		229 MANHATTAN BEACH BLVD
		CITY:			MANHATTAN BEACH
		STATE:			CA
		ZIP:			90266
		BUSINESS PHONE:		3103183100

	MAIL ADDRESS:	
		STREET 1:		228 MANHATTAN BEACH BLVD
		CITY:			MANHATTAN BEACH
		STATE:			CA
		ZIP:			90266
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>nas42.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-02-05</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001065837</issuerCik>
        <issuerName>SKECHERS USA INC</issuerName>
        <issuerTradingSymbol>SKX</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001242135</rptOwnerCik>
            <rptOwnerName>NASON MARK A</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>228 MANHATTAN BEACH BLVD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MANHATTAN BEACH</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90266</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Executive VP</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Incentive Stock Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>8.3500</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-02-05</value>
                <footnoteId id="F1"/>
            </transactionDate>
            <deemedExecutionDate>
                <value>2004-02-05</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>25523</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2004-02-05</value>
            </exerciseDate>
            <expirationDate>
                <value>2004-02-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>25523</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>25523</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Non-Qual Stock Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>8.3500</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-02-05</value>
                <footnoteId id="F2"/>
            </transactionDate>
            <deemedExecutionDate>
                <value>2004-02-05</value>
            </deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>74477</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2004-02-05</value>
            </exerciseDate>
            <expirationDate>
                <value>2014-02-05</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>74477</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>74477</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Grant to reporting person of Incentive Stock Option to purchase shares of Class A Common Stock under provisions of the Skechers USA Inc. Amended and Restated 1998 Stock Option, Deffered Stock and Restricted Stock Plan.  The Option becomes exercisable in 25% increments starting on 2/05/2004, an additional 25% on 2/05/2005, an additional 25% on 2/05/2006, and the final 25% vests on 2/05/2007.</footnote>
        <footnote id="F2">Grant to reporting person of Non-Qualified Stock Option to purchase shares of Class A Common Stock under provisions of the Skechers USA Inc. Amended and Restated 1998 Stock Option, Deffered Stock and Restricted Stock Plan.  The Option becomes exercisable in 25% increments starting on 2/05/2004, an additional 25% on 2/05/2005, an additional 25% on 2/05/2006, and the final 25% vests on 2/05/2007.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>/s/ Nason, Mark A</signatureName>
        <signatureDate>2004-02-09</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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