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  <TITLE> SKECHERS U.S.A., INC. (Form: 8-K) </TITLE>
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  		UNITED STATES<BR>
  	SECURITIES AND EXCHANGE COMMISSION
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  	WASHINGTON, D.C. 20549
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  	FORM 8-K
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  	CURRENT REPORT
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  	Pursuant to Section&nbsp;13 or 15(d) of the Securities Exchange Act of 1934
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  	Date of Report (Date of Earliest Event Reported):
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  	&nbsp;
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  	February 21, 2007
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  	SKECHERS U.S.A., INC.
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  <BR>__________________________________________<BR>
  	(Exact name of registrant as specified in its charter)
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  	Delaware
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  	001-14429
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  	95-4376145
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  _____________________<BR>
  	(State or other jurisdiction
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  _____________<BR>
  	(Commission
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  ______________<BR>
  	(I.R.S. Employer
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  	of incorporation)
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  	File Number)
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  	Identification No.)
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  	&nbsp;&nbsp;
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  	228 Manhattan Beach Boulevard, Manhattan Beach, California
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  	90266
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  _________________________________<BR>
  	(Address of principal executive offices)
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  	&nbsp;
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  ___________<BR>
  	(Zip Code)
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  	Registrant&#146;s telephone number, including area code:
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  	(310) 318-3100
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  	Not Applicable
  <BR>______________________________________________<BR>
  	Former name or former address, if changed since last report
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  	&nbsp;
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  <!-- CoverPageRegistrant END --><P><FONT SIZE="2">
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:</FONT>
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  <P><FONT SIZE="2">
  [&nbsp;&nbsp;]&nbsp;&nbsp;Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))<br>
  [&nbsp;&nbsp;]&nbsp;&nbsp;Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))<br>
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  <B>
  	Item 2.02 Results of Operations and Financial Condition.
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  On February 21, 2007, the Company issued a press release announcing its results of operations and financial condition for the three months and twelve months ended December 31, 2006. A copy of the press release is attached hereto as exhibit 99.1 and incorporated herein by reference. <br><br>
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  	Item 9.01 Financial Statements and Exhibits.
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  (d) Exhibits <br><br>The following exhibit is furnished as part of this report:       <br><br>99.1    Press Release dated February 21, 2007.<br><br><br>
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  <BR><BR><BR><BR><P ALIGN="LEFT" STYLE="FONT-SIZE: 10PT">The information in this current report and the exhibit attached hereto is being furnished and shall not be deemed "filed" for the purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The Information in this Current Report shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended. The furnishing of the Information in this Current Report is not intended to, and does not, constitute a representation that such furnishing is required by Regulation FD or that the Information this Current Report contains is material investor information that is not otherwise publicly available. <br><br></P><!-- PageBreak START -->
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  	SIGNATURES
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  	Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
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  	SKECHERS U.S.A., INC.
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  	&nbsp;&nbsp;
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  <I>
  	February 21, 2007
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  <I>
  	By:
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  <I>
  	/s/  David Weinberg
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  	&nbsp;
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  <I>
  	Name: David Weinberg
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  <I>
  	Title: Chief Operating Officer
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  	Exhibit&nbsp;Index
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  	Exhibit No.
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  	Description
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  	99.1
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  	&nbsp;
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  Press Release dated February 21, 2007
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metadata_documents: [{"type": "8-K", "sequence": "1", "filename": "htm_18326.htm", "description": "LIVE FILING", "secsgml_size_bytes": 10847}]
metadata_filer: {"company-data": {"conformed-name": "SKECHERS USA INC", "cik": "0001065837", "assigned-sic": "3140", "irs-number": "954376145", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-14429", "film-number": "07638967"}, "business-address": {"street1": "228 MANHATTAN BEACH BLVD", "city": "MANHATTAN BEACH", "state": "CA", "zip": "90266", "phone": "3103183100"}, "mail-address": {"street1": "228 MANHATTAN BEACH BLVD", "city": "MANHATTAN BEACH", "state": "CA", "zip": "90266"}}
text: SKECHERS U.S.A., INC. (Form: 8-K)
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  WASHINGTON, D.C. 20549
  FORM 8-K
  CURRENT REPORT
  Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
  Date of Report (Date of Earliest Event Reported):
  February 21, 2007
  SKECHERS U.S.A., INC.
  __________________________________________
  (Exact name of registrant as specified in its charter)
  Delaware
  001-14429
  95-4376145
  _____________________
  (State or other jurisdiction
  _____________
  (Commission
  ______________
  (I.R.S. Employer
  of incorporation)
  File Number)
  Identification No.)
  228 Manhattan Beach Boulevard, Manhattan Beach, California
  90266
  _________________________________
  (Address of principal executive offices)
  ___________
  (Zip Code)
  Registrant's telephone number, including area code:
  (310) 318-3100
  Not Applicable
  ______________________________________________
  Former name or former address, if changed since last report
  Check the appropriate box below if the Form 8-K filing is intended to
  simultaneously satisfy the filing obligation of the registrant under any
  of the following provisions:
  [  ]  Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
  [  ]  Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
  [  ]  Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
  [  ]  Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
  Top of the Form
  Item 2.02 Results of Operations and Financial Condition.
  On February 21, 2007, the Company issued a press release announcing its results of operations and financial condition for the three months and twelve months ended December 31, 2006. A copy of the press release is attached hereto as exhibit 99.1 and incorporated herein by reference.
  Item 9.01 Financial Statements and Exhibits.
  (d) Exhibits
  The following exhibit is furnished as part of this report:
  99.1    Press Release dated February 21, 2007.
  The information in this current report and the exhibit attached hereto is being furnished and shall not be deemed "filed" for the purposes of Section 18 of the Securities and Exchange Act of 1934, as amended, or otherwise subject to the liabilities of that Section. The Information in this Current Report shall not be incorporated by reference into any registration statement or other document pursuant to the Securities Act of 1933, as amended. The furnishing of the Information in this Current Report is not intended to, and does not, constitute a representation that such furnishing is required by Regulation FD or that the Information this Current Report contains is material investor information that is not otherwise publicly available.
  Top of the Form
  SIGNATURES
  Pursuant to the requirements of the Securities Exchange Act of 1934, the
  	registrant has duly caused this report to be signed on its behalf by the
  	undersigned hereunto duly authorized.
  SKECHERS U.S.A., INC.
  February 21, 2007
  By:
  /s/  David Weinberg
  Name: David Weinberg
  Title: Chief Operating Officer
  Top of the Form
  Exhibit Index
  Exhibit No.
  Description
  99.1
  Press Release dated February 21, 2007