10-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

(Amendment No. 1)

(Mark one)

x ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2009

or

o TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________to __________

Commission File No. 0-22446

DECKERS OUTDOOR CORPORATION

(Exact name of registrant as specified in its charter)

Delaware	95-3015862
(State or other jurisdiction of	(I.R.S. Employer
incorporation or organization)	Identification No.)
495-A South Fairview Avenue, Goleta, California	93117
(Address of principal executive offices)	(Zip Code)

Registrant’s telephone number, including area code: (805) 967-7611

Securities registered pursuant to Section 12(b) of the Act: None

Title of each class	Name of each exchange on which registered
Common Stock, Par value $0.01 per share	NASDAQ Global Select Market

Securities registered pursuant to Section 12(g) of the Act:

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes o  Nox

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15 (d) of the Exchange Act. Yes o  Nox

Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days. Yes x  No o

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).  Yes x  No o

Indicate by check mark if disclosure of delinquent filers pursuant to Item 405 of Regulation S-K (§ 229.405 of this chapter) is not contained herein, and will not be contained to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K. o

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer,” “accelerated filer” and “smaller reporting company” in Rule 12b-2 of the Exchange Act.

Large accelerated filer x	Accelerated filer o
Non-accelerated filer o (Do not check if a smaller reporting company)	Smaller reporting company o

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes o  Nox

The aggregate market value of the common stock held by non-affiliates of the registrant was $885,666,637 based on the June 30, 2009 closing price of $70.27 on the NASDAQ Global Select Market on such date.

The number of shares of the registrant’s Common Stock outstanding at February 16, 2010 was 12,875,147.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the registrant’s definitive proxy statement relating to the registrant’s 2010 annual meeting of stockholders are incorporated by reference in Part III of this Annual Report on Form 10-K.

EXPLANATORY NOTE

This Amendment No. 1 on Form 10-K/A (this “Amendment”) amends the Annual Report on Form 10-K for the year ended December 31, 2009 of Deckers Outdoor Corporation (the “Company”) originally filed with the Securities and Exchange Commission on March 1, 2010 (the “Original Filing”).  The Company is filing this Amendment solely for the purpose of correcting Exhibit 23.1, “Consent of Independent Registered Public Accounting Firm,” which inadvertently omitted the conformed signature of the public accounting firm, KPMG LLP from the Original Filing.  This signature was contained in the consent delivered by KPMG LLP to the Company on March 1, 2010.

As required by Rule 12b-15 under the Securities Exchange Act of 1934, new certifications of our principal executive officer and principal financial officer are being filed as exhibits to this Amendment.

Other than the inclusion of such conformed signature, there are no other changes to the information contained in the exhibit or any other section of the Original Filing and this Amendment does not reflect events occurring after the Original Filing, or modify or update the disclosures therein in any way other than as required to reflect this Amendment.

PART IV

Item 15.  EXHIBITS AND FINANCIAL STATEMENT SCHEDULES

The exhibits that are filed with this Amendment are set forth below.

Exhibit No.	Description
23.1*	Consent of Independent Registered Public Accounting Firm
31.1*	Rule 13a-14(a) Certification of Chief Executive Officer
31.2*	Rule 13a-14(a) Certification of Chief Financial Officer

*Filed herewith.

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this amendment to be signed on its behalf by the undersigned, thereunto duly authorized.

DECKERS OUTDOOR CORPORATION

(Registrant)

/s/ Angel R. Martinez

Angel R. Martinez

Chief Executive Officer

Date: August 25, 2010

EX-23.1

Exhibit 23.1

Consent of Independent Registered Public Accounting Firm

The Board of Directors

Deckers Outdoor Corporation:

We consent to the incorporation by reference in the registration statements on Form S-3 (Nos. 333-113237 and 333-120717) and Form S-8 (Nos. 333-139874, 333-82538, and 333-47097) of Deckers Outdoor Corporation (the Company) of our reports dated March 1, 2010, with respect to the consolidated balance sheets of Deckers Outdoor Corporation as of December 31, 2008 and 2009, and the related consolidated statements of operations, stockholders’ equity and comprehensive income, and cash flows for each of the years in the three-year period ended December 31, 2009, and the related consolidated financial statement schedule, and the effectiveness of internal control over financial reporting as of December 31, 2009, which reports appear in the December 31, 2009 annual report on Form 10-K of Deckers Outdoor Corporation.

/s/ KPMG LLP

Los Angeles, California

March 1, 2010

EX-31.1

Exhibit 31.1

Certification of Chief Executive Officer

I, Angel R. Martinez, certify that:

1.             I have reviewed this annual report on Form 10-K/A of Deckers Outdoor Corporation; and

2.             Based on my knowledge, this report on Form 10-K/A does not contain any untrue statement of material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

Date: August 25, 2010

/s/ Angel R. Martinez

Angel R. Martinez

Chief Executive Officer

Deckers Outdoor Corporation

EX-31.2

Exhibit 31.2

Certification of Chief Financial Officer

I, Thomas A. George, certify that:

1.             I have reviewed this annual report on Form 10-K/A of Deckers Outdoor Corporation; and

2.             Based on my knowledge, this report on Form 10-K/A does not contain any untrue statement of material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report.

Date: August 25, 2010

/s/ Thomas A. George

Thomas A. George

Chief Financial Officer

Deckers Outdoor Corporation