Note N - Consolidated Variable Interest entity (Detail) - (Table) (Variable Interest Entity, Primary Beneficiary [Member], USD $) In Thousands, unless otherwise specified	Dec. 31, 2011
Variable Interest Entity, Primary Beneficiary [Member]
Accounts receivable – net	$ 293
Inventory	140
Fixed assets – net	40
Current assets	473
Due to Steven Madden, Ltd.	28
Other current liabilities	69
Current liabilities	$ 97

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.

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-Name Accounting Standards Codification

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Carrying amount as of the balance sheet date of obligations due all related parties. For classified balance sheets, represents the current portion of such liabilities (due within one year or within the normal operating cycle if longer).

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-Name Statement of Financial Accounting Standard (FAS)

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Gross amount, as of the balance sheet date, of merchandise, goods, commodities, or supplies held for future sale or to be used in manufacturing, servicing or production process.

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Aggregate carrying amount, as of the balance sheet date, of obligations incurred and payable, pertaining to costs that are statutory in nature, are incurred on contractual obligations, or accumulate over time and for which invoices have not yet been received or will not be rendered and of liabilities not separately disclosed in the balance sheet. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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The net amount of capitalized assets classified as property, plant and equipment not otherwise defined in the taxonomy.

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The carrying amount of the consolidated Variable Interest Entity's assets included in the reporting entity's statement of financial position.

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The carrying amount of the consolidated Variable Interest Entity's liabilities included in the reporting entity's statement of financial position.

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