<?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>0001062181</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, x4232</issuerContactPhone>
            <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>RICHARD SISKIND &amp; SUSAN SISKIND</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
            <relationshipsToIssuer>
                <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>38th Floor</ns2:street2>
                    <ns2:city>New York</ns2:city>
                    <ns2:stateOrCountry>NY</ns2:stateOrCountry>
                    <ns2:zipCode>10004</ns2:zipCode>
                </address>
            </brokerOrMarketmakerDetails>
            <noOfUnitsSold>20000</noOfUnitsSold>
            <aggregateMarketValue>1073504.00</aggregateMarketValue>
            <noOfUnitsOutstanding>134473612</noOfUnitsOutstanding>
            <approxSaleDate>05/03/2023</approxSaleDate>
            <securitiesExchangeName>NYSE</securitiesExchangeName>
        </securitiesInformation>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/01/2020</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Vesting under Issuer S-8 Reg Plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>4000</amountOfSecuritiesAcquired>
            <paymentDate>05/01/2020</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/01/2018</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Vesting under Issuer S-8 Reg Plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>3000</amountOfSecuritiesAcquired>
            <paymentDate>05/01/2018</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>05/01/2016</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Vesting under Issuer S-8 Reg Plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>3000</amountOfSecuritiesAcquired>
            <paymentDate>05/01/2016</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <securitiesToBeSold>
            <securitiesClassTitle>Common</securitiesClassTitle>
            <acquiredDate>11/01/2011</acquiredDate>
            <natureOfAcquisitionTransaction>Restricted Stock Vesting under Issuer S-8 Reg Plan</natureOfAcquisitionTransaction>
            <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
            <isGiftTransaction>N</isGiftTransaction>
            <amountOfSecuritiesAcquired>10000</amountOfSecuritiesAcquired>
            <paymentDate>11/01/2011</paymentDate>
            <natureOfPayment>Services Rendered</natureOfPayment>
        </securitiesToBeSold>
        <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
        <noticeSignature>
            <noticeDate>05/03/2023</noticeDate>
            <planAdoptionDates/>
            <signature>/s/ Richard Lee Siskind</signature>
        </noticeSignature>
    </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 5169}]
144
0001062181
XXXXXXXX
LIVE
0001065837
SKECHERS U.S.A. INC.
001-14429
228 Manhattan Beach Blvd
Manhattan Beach
CA
90266
310-318-3100, x4232
RICHARD SISKIND & SUSAN SISKIND
Director
Common
Morgan Stanley Smith Barney LLC Executive Financial Services
1 New York Plaza
38th Floor
New York
NY
10004
20000
1073504.00
134473612
05/03/2023
NYSE
Common
05/01/2020
Restricted Stock Vesting under Issuer S-8 Reg Plan
Issuer
N
4000
05/01/2020
Services Rendered
Common
05/01/2018
Restricted Stock Vesting under Issuer S-8 Reg Plan
Issuer
N
3000
05/01/2018
Services Rendered
Common
05/01/2016
Restricted Stock Vesting under Issuer S-8 Reg Plan
Issuer
N
3000
05/01/2016
Services Rendered
Common
11/01/2011
Restricted Stock Vesting under Issuer S-8 Reg Plan
Issuer
N
10000
11/01/2011
Services Rendered
Y
05/03/2023
/s/ Richard Lee Siskind