Condensed Consolidated Statements of Income (USD $) In Thousands, except Per Share data, unless otherwise specified	3 Months Ended
Mar. 31, 2012	Mar. 31, 2011
Net sales	$ 265,970	$ 165,755
Cost of sales	169,877	96,623
Gross profit	96,093	69,132
Commission and licensing fee income – net	4,473	4,567
Operating expenses	(65,207)	(46,244)
Income from operations	35,359	27,455
Interest and other income – net	470	1,517
Income before provision for income taxes	35,829	28,972
Provision for income taxes	13,902	11,120
Net income	21,927	17,852
Net income attributable to noncontrolling interests	59
Net income attributable to Steven Madden, Ltd.	$ 21,868	$ 17,852
Basic net income per share (in Dollars per share)	$ 0.51	$ 0.43
Diluted net income per share (in Dollars per share)	$ 0.50	$ 0.42
Basic weighted average common shares outstanding (in Shares)	42,694	41,948
Effect of dilutive securities – options/restricted stock (in Shares)	1,186	841
Diluted weighted average common shares outstanding (in Shares)	43,880	42,789

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.