UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K


                                 CURRENT REPORT
          Pursuant to Section 13 OR 15(d) of the Securities Act of 1934

         Date of Report (Date of earliest event reported) April 27, 2006


                                  K-SWISS INC.
-------------------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)




          Delaware                        0-18490               95-4265988
-------------------------------------------------------------------------------
(State or other jurisdiction of          (Commission        (I.R.S. Employer
incorporation or organization)           File Number)       Identification No.)



31248 Oak Crest Drive, Westlake Village, CA                             91361
-------------------------------------------------------------------------------
(Address of principal executive offices)                           (Zip code)


                                  818-706-5100
-------------------------------------------------------------------------------
              (Registrant's telephone number, including area code)

                                      N/A
-------------------------------------------------------------------------------
              (Former name, former address and former fiscal year,
                         if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2 below):

[_]  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

[_]  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

[_]  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

[_]  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))





Item 2.02.    Results of Operations and Financial Condition.

         On April 27, 2006, K-Swiss Inc. (the "Company") issued a press release
announcing its results of operations and financial condition for the three
months ended March 31, 2006. A copy of the Company's press release is attached
as Exhibit 99.1 to this report and is incorporated herein by this reference.

         The information in this Current Report on Form 8-K, including Exhibit
99.1 hereto, is being furnished under Item 2.02 "Results of Operations and
Financial Condition." Such information shall not be deemed "filed" for purposes
of Section 18 of the Securities Exchange Act of 1934, as amended, (the "Exchange
Act") or otherwise subject to the liabilities of that Section, and shall not be
deemed incorporated by reference in any filing, registration statement or other
document filed under the Exchange Act or the Securities Act of 1933, as amended,
except as shall be expressly set forth by specific reference in such filing.

Item 9.01.    Financial Statements and Exhibits.

(d) Exhibits.

         Exhibit Number Description of Exhibit 99.1 Press release issued April
         27, 2006.




                                   SIGNATURES


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                         K-Swiss Inc.


Date: April 27, 2006     By: /s/ GEORGE POWLICK
                            -------------------------------
                             George Powlick,
                             Vice President Finance, Chief
                             Operating Officer, Chief
                             Financial Officer and Director


                                  EXHIBIT INDEX


Exhibit                    Description
-------                    -----------
99.1                       Press Release dated April 27, 2006.