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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001230295-04-000048.txt : 20040429
<SEC-HEADER>0001230295-04-000048.hdr.sgml : 20040429
<ACCEPTANCE-DATETIME>20040429163219
ACCESSION NUMBER:		0001230295-04-000048
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040427
FILED AS OF DATE:		20040429

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			PACCIONE PHILLIP
		CENTRAL INDEX KEY:			0001242134

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14429
		FILM NUMBER:		04765480

	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>pac93.xml
<TEXT>
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<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

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    <periodOfReport>2004-04-27</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

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

    <reportingOwner>
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            <rptOwnerName>PACCIONE PHILLIP</rptOwnerName>
        </reportingOwnerId>
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            <rptOwnerStreet1>228 MANHATTAN BEACH BLVD.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>MANHATTAN BEACH</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>90266</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
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        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Corporate Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

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            <transactionDate>
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            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
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            <transactionAmounts>
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                <transactionAcquiredDisposedCode>
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        <nonDerivativeTransaction>
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            <transactionDate>
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                <transactionShares>
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                <transactionPricePerShare>
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        <nonDerivativeTransaction>
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                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
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    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Incentive Stock Option</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>6.95</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-04-27</value>
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                </transactionShares>
                <transactionPricePerShare>
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                <transactionAcquiredDisposedCode>
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            <exerciseDate>
                <value>2002-10-09</value>
            </exerciseDate>
            <expirationDate>
                <value>2012-10-09</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
                </underlyingSecurityTitle>
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                </underlyingSecurityShares>
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                    <value>6250.00</value>
                </sharesOwnedFollowingTransaction>
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        </derivativeTransaction>
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                </transactionAcquiredDisposedCode>
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            <exerciseDate>
                <value>2004-02-05</value>
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            <expirationDate>
                <value>2014-02-05</value>
            </expirationDate>
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                <underlyingSecurityTitle>
                    <value>Class A Common Stock</value>
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                <sharesOwnedFollowingTransaction>
                    <value>903.00</value>
                </sharesOwnedFollowingTransaction>
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                <directOrIndirectOwnership>
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        </derivativeTransaction>
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    <footnotes>
        <footnote id="F1">Shares sold were acquired as employer contributions from the Skechers U.S.A., Inc. 401-k employer plan</footnote>
        <footnote id="F2">Same-Day-Sale of in-the-money option by Skechers Insider.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: /s/ Philip Paccione</signatureName>
        <signatureDate>2004-04-29</signatureDate>
    </ownerSignature>
</ownershipDocument>

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</TEXT>
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