Consolidated Statements of Income (USD $) In Thousands, except Per Share data, unless otherwise specified	12 Months Ended
Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009
Net sales	$ 968,549	$ 635,418	$ 503,550
Cost of sales	606,601	359,564	287,361
Gross profit	361,948	275,854	216,189
Commission and licensing fee income – net	18,715	22,629	19,928
Operating expenses	(226,893)	(176,859)	(157,149)
Income before other income (expenses) and provision for income taxes	153,770	121,624	78,968
Other income (expenses):
Interest income	4,885	4,208	2,096
Interest expense	(51)	(4)	(93)
Other income (expense) – net	188	29	(182)
Income before provision for income taxes	158,792	125,857	80,789
Provision for income taxes	61,591	50,132	30,682
Net income	97,201	75,725	50,107
Net loss attributable to noncontrolling interests	118
Net income attributable to Steven Madden, Ltd.	$ 97,319	$ 75,725	$ 50,107
Basic income per share (in Dollars per share)	$ 2.30	$ 1.83	$ 1.23
Diluted income per share (in Dollars per share)	$ 2.25	$ 1.78	$ 1.22
Basic weighted average shares of common stock outstanding (in Shares)	42,264	41,477	40,602
Effect of dilutive securities – options and restricted stock (in Shares)	975	966	626
Diluted weighted average shares of common stock outstanding (in Shares)	43,239	42,443	41,228

Income recognized during the period net of any related costs for commission fees and licensing income. Commission fees are earned by the entity when it acts as an agent in the buying of goods. Licensing fees are paid to the entity (licensor) by another party for the right to use, but not own, certain of the entity's intangible assets. Licensing arrangements include but are not limited to, rights to use a patent, copyright, technology, manufacturing process or trademark.

No definition available.