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>0001777032</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>Katherine Blair</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Director</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>TD Ameritrade</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">200 S. 108 Ave.</street1>
  <city xmlns="http://www.sec.gov/edgar/common">Omaha</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">NE</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">68154</zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>3500</noOfUnitsSold>
  <aggregateMarketValue>186165</aggregateMarketValue>
  <noOfUnitsOutstanding>138518770</noOfUnitsOutstanding>
  <approxSaleDate>05/02/2023</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
  <acquiredDate>09/01/2020</acquiredDate>
  <natureOfAcquisitionTransaction>Award of restricted stock under 2017  Incentive Award Plan</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>3500</amountOfSecuritiesAcquired>
  <paymentDate>05/01/2023</paymentDate>
  <natureOfPayment>N/A</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <remarks>Consists of 3,500 shares of restricted stock granted under the issuer's equity plan on 9/1/2020 and vested on 5/1/2023.</remarks>
  <noticeSignature>
  <noticeDate>05/01/2023</noticeDate>
  <signature>Katerine Blair</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2829}]
text: 144
  0001777032
  XXXXXXXX
  LIVE
  0001065837
  Skechers U.S.A., Inc.
  001-14429
  228 Manhattan Beach Blvd.
  MANHATTAN BEACH
  CA
  90266
  310-318-3100
  Katherine Blair
  Director
  Class A Common Stock
  TD Ameritrade
  200 S. 108 Ave.
  Omaha
  NE
  68154
  3500
  186165
  138518770
  05/02/2023
  NYSE
  Class A Common Stock
  09/01/2020
  Award of restricted stock under 2017  Incentive Award Plan
  Issuer
  N
  3500
  05/01/2023
  N/A
  Y
  Consists of 3,500 shares of restricted stock granted under the issuer's equity plan on 9/1/2020 and vested on 5/1/2023.
  05/01/2023
  Katerine Blair