-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 EHaSebkY7hj+x0ykuHxt+w==

<SEC-DOCUMENT>0001181431-06-020629.txt : 20060330
<SEC-HEADER>0001181431-06-020629.hdr.sgml : 20060330
<ACCEPTANCE-DATETIME>20060330095823
ACCESSION NUMBER:		0001181431-06-020629
CONFORMED SUBMISSION TYPE:	5
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20051231
FILED AS OF DATE:		20060330
DATE AS OF CHANGE:		20060330

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			K SWISS INC
		CENTRAL INDEX KEY:			0000862480
		STANDARD INDUSTRIAL CLASSIFICATION:	FOOTWEAR, (NO RUBBER) [3140]
		IRS NUMBER:				954265988
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	BUSINESS ADDRESS:	
		STREET 1:		31248 OAK CREST DRIVE
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361
		BUSINESS PHONE:		8187065100

	MAIL ADDRESS:	
		STREET 1:		31248 OAK CREST DR
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			LEWIN  DAVID
		CENTRAL INDEX KEY:			0001244550

	FILING VALUES:
		FORM TYPE:		5
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-18490
		FILM NUMBER:		06720865

	BUSINESS ADDRESS:	
		STREET 1:		31248 OAK CREST DR
		CITY:			WESTLAKE VILLAGE
		STATE:			CA
		ZIP:			91361
		BUSINESS PHONE:		8187065100

	MAIL ADDRESS:	
		STREET 1:		31248 OAK CREST DR
		CITY:			WESTLAK VILLAGE
		STATE:			CA
		ZIP:			91361
</SEC-HEADER>
<DOCUMENT>
<TYPE>5
<SEQUENCE>1
<FILENAME>rrd112047.xml
<DESCRIPTION>DELINQUENT FILING 3/22/06
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>5</documentType>

    <periodOfReport>2005-12-31</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <form3HoldingsReported>0</form3HoldingsReported>

    <form4TransactionsReported>1</form4TransactionsReported>

    <issuer>
        <issuerCik>0000862480</issuerCik>
        <issuerName>K SWISS INC</issuerName>
        <issuerTradingSymbol>KSWS</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001244550</rptOwnerCik>
            <rptOwnerName>LEWIN  DAVID</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O K-SWISS INC.</rptOwnerStreet1>
            <rptOwnerStreet2>31248 OAK CREST DRIVE</rptOwnerStreet2>
            <rptOwnerCity>WESTLAKE VILLAGE</rptOwnerCity>
            <rptOwnerState>CA</rptOwnerState>
            <rptOwnerZipCode>91361</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>CLASS A COMMON STOCK, PAR VALUE $.01</value>
            </securityTitle>
            <transactionDate>
                <value>2002-06-10</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>234</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>27.21</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>234</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <remarks>234 shares of KSWS stock were purchased by the reporting person's spouse.  The purchases were made in de minimis amounts from 6/10/02 through 12/31/05.  Amounts above reflect both the 2002 and 2004 2-for-1 stock splits.</remarks>

    <ownerSignature>
        <signatureName>David Lewin</signatureName>
        <signatureDate>2006-03-30</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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