<?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:ns2="http://www.sec.gov/edgar/common">
    <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>
                <ns2:street1>228 Manhattan Beach Blvd</ns2:street1>
                <ns2:city>Manhattan Beach</ns2:city>
                <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                <ns2:zipCode>90266</ns2:zipCode>
            </issuerAddress>
            <issuerContactPhone>310-318-3100</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>MICHAEL GREENBERG</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <relationshipToIssuer>Officer</relationshipToIssuer>
                <relationshipToIssuer>Director</relationshipToIssuer>
            </relationshipsToIssuer>
        </issuerInfo>
        <securitiesInformation>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <brokerOrMarketmakerDetails>
                <name>Morgan Stanley Smith Barney LLC Executive Financial Services</name>
                <address>
                    <ns2:street1>1 New York Plaza</ns2:street1>
                    <ns2:street2>8th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>152659</noOfUnitsSold>
            <aggregateMarketValue>9251776.57</aggregateMarketValue>
            <noOfUnitsOutstanding>133094103</noOfUnitsOutstanding>
            <approxSaleDate>03/05/2024</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>03/01/2022</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>140625</amountOfSecuritiesAcquired>
            <paymentDate>03/01/2022</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>12/30/2021</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>12034</amountOfSecuritiesAcquired>
            <paymentDate>12/30/2021</paymentDate>
            <natureOfPayment>Not Applicable</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <securitiesSoldInPast3Months>
            <sellerDetails>
                <name>MICHAEL GREENBERG</name>
                <address>
                    <ns2:street1>228 Manhattan Beach Blvd</ns2:street1>
                    <ns2:city>Manhattan Beach</ns2:city>
                    <ns2:stateOrCountry>CA</ns2:stateOrCountry>
                    <ns2:zipCode>90266</ns2:zipCode>
                </address>
            </sellerDetails>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <saleDate>03/04/2024</saleDate>
            <amountOfSecuritiesSold>25744</amountOfSecuritiesSold>
            <grossProceeds>1572567.09</grossProceeds>
        </securitiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>03/05/2024</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Michael Steven Greenberg</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4607}]
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
Officer
Director
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
8th Floor
New York
NY
10004
152659
9251776.57
133094103
03/05/2024
NYSE
Common
03/01/2022
Restricted Stock
Issuer
N
140625
03/01/2022
Not Applicable
Common
12/30/2021
Restricted Stock
Issuer
N
12034
12/30/2021
Not Applicable
N
MICHAEL GREENBERG
228 Manhattan Beach Blvd
Manhattan Beach
CA
90266
Common
03/04/2024
25744
1572567.09
03/05/2024
/s/ Michael Steven Greenberg