-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 HTQbA0l3PX12e21+ytNWP4p/cbVm0hUdVMUuME3cQtE8V/t5dUoNREMEfVC4wfRd
 Xgsf3jx/Va+lAt2h48Jm5g==

<SEC-DOCUMENT>0000006720-04-000029.txt : 20040406
<SEC-HEADER>0000006720-04-000029.hdr.sgml : 20040406
<ACCEPTANCE-DATETIME>20040406211334
ACCESSION NUMBER:		0000006720-04-000029
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040406
FILED AS OF DATE:		20040406

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			K2 INC
		CENTRAL INDEX KEY:			0000006720
		STANDARD INDUSTRIAL CLASSIFICATION:	 [3949]
		IRS NUMBER:				952077125
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		2051 PALOMAR AIRPORT ROAD
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92009
		BUSINESS PHONE:		7604941044

	MAIL ADDRESS:	
		STREET 1:		2051 PALOMAR AIRPORTR ROAD
		CITY:			CARLSBAD
		STATE:			CA
		ZIP:			92009

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANTHONY INDUSTRIES INC
		DATE OF NAME CHANGE:	19920703

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ANTHONY POOLS INC
		DATE OF NAME CHANGE:	19720317

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			CRAWFORD DIANA
		CENTRAL INDEX KEY:			0001213317

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-04290
		FILM NUMBER:		04721299

	BUSINESS ADDRESS:	
		STREET 1:		4900 S EASTERN AVENUE STE 200
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90040
		BUSINESS PHONE:		3237242800

	MAIL ADDRESS:	
		STREET 1:		4900 S EASTERN AVENUE STE 200
		CITY:			LOS ANGELES
		STATE:			CA
		ZIP:			90040
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>cra48.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-04-06</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000006720</issuerCik>
        <issuerName>K2 INC</issuerName>
        <issuerTradingSymbol>KTO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001213317</rptOwnerCik>
            <rptOwnerName>CRAWFORD DIANA</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>2051 PALOMAR AIRPORT ROAD</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>CARLSBAD</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>92009</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>Assistant Secretary</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $1 par</value>
            </securityTitle>
            <transactionDate>
                <value>2004-04-06</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>J</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>30</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>373</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>By ESOP</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right to Buy) $7.45</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>7.4500</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2004-04-01</value>
            </exerciseDate>
            <expirationDate>
                <value>2013-04-01</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $1 par</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>10000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>10000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
        <derivativeHolding>
            <securityTitle>
                <value>Stock Option (Right to Buy) $7.125</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>7.1250</value>
            </conversionOrExercisePrice>
            <exerciseDate>
                <value>2001-01-04</value>
            </exerciseDate>
            <expirationDate>
                <value>2010-01-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $1 par</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>7500</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7500</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeHolding>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Shares allocated to the undersigned's account in issuer's ESOP</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Crawford, Diana C.</signatureName>
        <signatureDate>2004-04-06</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----