<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>