Exhibit 23.1



            Consent of Independent Registered Public Accounting Firm

The Board of Directors
Skechers U.S.A., Inc.:

We consent to the incorporation by reference in the registration statements
(File No. 333-87868) on Form S-3 and (File No. 333-71114) on Form S-8 of
Skechers U.S.A. Inc. of our reports dated March 11, 2005, with respect to the
consolidated balance sheets of Skechers U.S.A. Inc. and subsidiaries as of
December 31, 2004 and 2003, and the related consolidated statements of
operations, stockholders' equity and comprehensive income (loss), and cash
flows, for each of the years in the three-year period ended December 31, 2004,
and the related financial statement schedule, management's assessment of the
effectiveness of internal control over financial reporting as of December 31,
2004 and the effectiveness of internal control over financial reporting as of
December 31, 2004, which reports appear in the December 31, 2004 annual report
on Form 10-K of Skechers U.S.A. Inc.



                                  /s/ KPMG LLP
Los Angeles, California
March 16, 2005