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>0001105376</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>Michael Greenberg</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
  <relationshipsToIssuer>
  <relationshipToIssuer>Director</relationshipToIssuer>
  <relationshipToIssuer>President</relationshipToIssuer>
  </relationshipsToIssuer>
  </issuerInfo>
  <securitiesInformation>
  <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
  <brokerOrMarketmakerDetails>
  <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
  <address>
  <street1 xmlns="http://www.sec.gov/edgar/common">1 New York Plaza</street1>
  <street2 xmlns="http://www.sec.gov/edgar/common">38th Floor</street2>
  <city xmlns="http://www.sec.gov/edgar/common">New York</city>
  <stateOrCountry xmlns="http://www.sec.gov/edgar/common">NY</stateOrCountry>
  <zipCode xmlns="http://www.sec.gov/edgar/common">10004</zipCode>
  </address>
  </brokerOrMarketmakerDetails>
  <noOfUnitsSold>103000</noOfUnitsSold>
  <aggregateMarketValue>6067730</aggregateMarketValue>
  <noOfUnitsOutstanding>133626335</noOfUnitsOutstanding>
  <approxSaleDate>12/01/2023</approxSaleDate>
  <securitiesExchangeName>NYSE</securitiesExchangeName>
  </securitiesInformation>
  <securitiesToBeSold>
  <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
  <acquiredDate>03/04/2022</acquiredDate>
  <natureOfAcquisitionTransaction>Purchase</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>75000</amountOfSecuritiesAcquired>
  <paymentDate>03/04/2022</paymentDate>
  <natureOfPayment>Cash</natureOfPayment>
  </securitiesToBeSold>
  <securitiesToBeSold>
  <securitiesClassTitle>Class A Common Stock</securitiesClassTitle>
  <acquiredDate>03/07/2022</acquiredDate>
  <natureOfAcquisitionTransaction>Purchase</natureOfAcquisitionTransaction>
  <nameOfPersonfromWhomAcquired>Open Market</nameOfPersonfromWhomAcquired>
  <isGiftTransaction>N</isGiftTransaction>
  <amountOfSecuritiesAcquired>28000</amountOfSecuritiesAcquired>
  <paymentDate>03/07/2022</paymentDate>
  <natureOfPayment>Cash</natureOfPayment>
  </securitiesToBeSold>
  <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
  <noticeSignature>
  <noticeDate>12/01/2023</noticeDate>
  <signature>/s/ Michael Greenberg</signature>
  </noticeSignature>
  </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3313}]
text: 144
  0001105376
  XXXXXXXX
  LIVE
  0001065837
  Skechers U.S.A., Inc.
  001-14429
  228 Manhattan Beach Blvd.
  MANHATTAN BEACH
  CA
  90266
  310-318-3100
  Michael Greenberg
  Director
  President
  Class A Common Stock
  Morgan Stanley Smith Barney LLC Executive Financial Services
  1 New York Plaza
  38th Floor
  New York
  NY
  10004
  103000
  6067730
  133626335
  12/01/2023
  NYSE
  Class A Common Stock
  03/04/2022
  Purchase
  Open Market
  N
  75000
  03/04/2022
  Cash
  Class A Common Stock
  03/07/2022
  Purchase
  Open Market
  N
  28000
  03/07/2022
  Cash
  Y
  12/01/2023
  /s/ Michael Greenberg