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Note T - Consolidated Variable Interest entity (Tables)

9 Months Ended

Sep. 30, 2011

Variable Interest Entity, Classification of Carrying Amount, Assets and Liabilities, Net

Accounts receivable – net		$	277
Inventory			93
Fixed assets – net			43
Current assets			413
Due to Steven Madden, Ltd.			17
Other current liabilities			147
Current liabilities		$	164

X

- Definition

Balance sheet classification of the Variable Interest Entity's (VIE) net assets and liabilities included in the statement of financial position of the reporting entity.

+ Details

Name:	us-gaap_VariableInterestEntityClassificationOfCarryingAmountAssetsAndLiabilitiesNet
Namespace Prefix:	us-gaap
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration