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">
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  <submissionType>144</submissionType>
  <filerInfo>
  <filer>
  <filerCredentials>
  <cik>0001777032</cik>
  <ccc>XXXXXXXX</ccc>
  </filerCredentials>
  </filer>
  <liveTestFlag>LIVE</liveTestFlag>
  </filerInfo>
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  <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>CHARLES SCHWAB &amp; CO., INC.</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">3000 Schwab Way</street1>
  <city xmlns="http://www.sec.gov/edgar/common">Westlake</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">TX</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">76262</zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>3500</noOfUnitsSold>
  <aggregateMarketValue>241500.00</aggregateMarketValue>
  <noOfUnitsOutstanding>132395249</noOfUnitsOutstanding>
  <approxSaleDate>05/15/2024</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
  <acquiredDate>12/17/2021</acquiredDate>
  <natureOfAcquisitionTransaction>Award of Restricted Stock under 2017 Incentive Award Plan</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>3500</amountOfSecuritiesAcquired>
  <paymentDate>05/01/2024</paymentDate>
  <natureOfPayment>N/A</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>05/14/2024</noticeDate>
  <signature>Katherine Blair</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 2713}]
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
  CHARLES SCHWAB & CO., INC.
  3000 Schwab Way
  Westlake
  TX
  76262
  3500
  241500.00
  132395249
  05/15/2024
  NYSE
  Class A Common Stock
  12/17/2021
  Award of Restricted Stock under 2017 Incentive Award Plan
  Issuer
  N
  3500
  05/01/2024
  N/A
  Y
  05/14/2024
  Katherine Blair