content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:xsd="http://www.w3.org/2001/XMLSchema" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
  <headerData>
  <submissionType>144</submissionType>
  <filerInfo>
  <filer>
  <filerCredentials>
  <cik>0001080904</cik>
  <ccc>XXXXXXXX</ccc>
  </filerCredentials>
  </filer>
  <liveTestFlag>LIVE</liveTestFlag>
  </filerInfo>
  </headerData>
  <formData>
  <issuerInfo>
  <issuerCik>0001065837</issuerCik>
  <issuerName>Skechers U.S.A., Inc.</issuerName>
  <secFileNumber>001-14429</secFileNumber>
  <issuerAddress>
  <street1 xmlns="http://www.sec.gov/edgar/common">228 Manhattan Beach Blvd.</street1>
  <city xmlns="http://www.sec.gov/edgar/common">MANHATTAN BEACH</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">CA</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">90266</zipCode>
  </issuerAddress>
  <issuerContactPhone>310-318-3100</issuerContactPhone>
  <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Robert Greenberg</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Owner</relationshipToIssuer>
  <relationshipToIssuer>Director</relationshipToIssuer>
  <relationshipToIssuer>CEO</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Pershing Advisor Solutions</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">One Pershing Plaza</street1>
  <city xmlns="http://www.sec.gov/edgar/common">Jersey City</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">NJ</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">07302</zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>200000</noOfUnitsSold>
  <aggregateMarketValue>11422000</aggregateMarketValue>
  <noOfUnitsOutstanding>133626335</noOfUnitsOutstanding>
  <approxSaleDate>11/28/2023</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Class B Common Stock (automatically converts upon sale to shares of Class A Common Stock)</securitiesClassTitle>
  <acquiredDate>08/15/1992</acquiredDate>
  <natureOfAcquisitionTransaction>Purchase of 1,500 shares of common stock of Skechers U.S.A., Inc., a California Corporation ("Skechers-CA"), that converted into 62,581,836 shares of Class B Common Stock upon subsequent Pre-IPO Merger with the Issuer</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Skechers-CA, which merged within and into the Issuer prior to the Issuer's IPO</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>62581836</amountOfSecuritiesAcquired>
  <paymentDate>08/15/1992</paymentDate>
  <natureOfPayment>$1,500 reduction in outstanding loan from Robert Greenberg to Skechers-CA</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>11/28/2023</noticeDate>
  <signature>/s/ Robert Greenberg</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3197}]
text: 144
  0001080904
  XXXXXXXX
  LIVE
  0001065837
  Skechers U.S.A., Inc.
  001-14429
  228 Manhattan Beach Blvd.
  MANHATTAN BEACH
  CA
  90266
  310-318-3100
  Robert Greenberg
  Owner
  Director
  CEO
  Class A Common Stock
  Pershing Advisor Solutions
  One Pershing Plaza
  Jersey City
  NJ
  07302
  200000
  11422000
  133626335
  11/28/2023
  NYSE
  Class B Common Stock (automatically converts upon sale to shares of Class A Common Stock)
  08/15/1992
  Purchase of 1,500 shares of common stock of Skechers U.S.A., Inc., a California Corporation ("Skechers-CA"), that converted into 62,581,836 shares of Class B Common Stock upon subsequent Pre-IPO Merger with the Issuer
  Skechers-CA, which merged within and into the Issuer prior to the Issuer's IPO
  N
  62581836
  08/15/1992
  $1,500 reduction in outstanding loan from Robert Greenberg to Skechers-CA
  Y
  11/28/2023
  /s/ Robert Greenberg