<ARTICLE> 5 <CIK> 0001065837 <NAME> SKECHERS USA, INC <MULTIPLIER> 1,000 <CURRENCY> U.S. DOLLARS <PERIOD-TYPE> YEAR <FISCAL-YEAR-END> DEC-31-1999 <PERIOD-START> JAN-01-1999 <PERIOD-END> DEC-31-1999 <EXCHANGE-RATE> 1,000 <CASH> 10,836 <SECURITIES> 0 <RECEIVABLES> 69,911 <ALLOWANCES> 3,237 <INVENTORY> 68,959 <CURRENT-ASSETS> 154,409 <PP&E> 30,255 <DEPRECIATION> 8,868 <TOTAL-ASSETS> 177,914 <CURRENT-LIABILITIES> 89,406 <BONDS> 2,508 <PREFERRED-MANDATORY> 0 <PREFERRED> 0 <COMMON> 35 <OTHER-SE> 85,965 <TOTAL-LIABILITY-AND-EQUITY> 86,000 <SALES> 424,601 <TOTAL-REVENUES> 425,269 <CGS> 249,993 <TOTAL-COSTS> 249,993 <OTHER-EXPENSES> 135,744 <LOSS-PROVISION> 702 <INTEREST-EXPENSE> 6,554 <INCOME-PRETAX> 32,691 <INCOME-TAX> 12,880<F1> <INCOME-CONTINUING> 19,811<F1> <DISCONTINUED> 0 <EXTRAORDINARY> 0 <CHANGES> 0 <NET-INCOME> 19,811<F1> <EPS-BASIC> .62<F1> <EPS-DILUTED> .60<F1> <FN> <F1>Reflects pro forma unaudited income tax adjustments. </FN>