Exhibit 32.1

                            CERTIFICATION PURSUANT TO
                             18 U.S.C. SECTION 1350,
                             AS ADOPTED PURSUANT TO
                  SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the quarterly report of Skechers U.S.A., Inc. (the "Company")
on Form 10-Q for the quarter ending March 31, 2004 as filed with the Securities
and Exchange Commission on the date hereof (the "Report"), each of the
undersigned, in the capacities and on the date indicated below, hereby
certifies, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that to his knowledge:

      (1)   The Report fully complies with the requirements of Section 13(a) or
            15(d) of the Securities Exchange Act of 1934; and

      (2)   The information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Company.

/S/ Robert Greenberg
- ------------------------------------
Robert Greenberg
Chief Executive Officer
(Principal Executive Officer)
May 7, 2004

/S/ David Weinberg
- ------------------------------------
David Weinberg
Chief Financial Officer
(Principal Financial and Accounting Officer)
May 7, 2004

    A SIGNED ORIGINAL OF THIS WRITTEN STATEMENT REQUIRED BY SECTION 906 HAS
 BEEN PROVIDED TO THE COMPANY AND WILL BE RETAINED BY THE COMPANY AND FURNISHED
      TO THE SECURITIES AND EXCHANGE COMMISSION OR ITS STAFF UPON REQUEST.