                                  UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K


                                 CURRENT REPORT
          Pursuant to Section 13 OR 15(d) of the Securities Act of 1934

         Date of Report (Date of earliest event reported) July 28, 2004


                                  K-SWISS INC.
             (Exact name of registrant as specified in its charter)




        Delaware                          0-18490            95-4265988
-------------------------------        ------------      -------------------
(State or other jurisdiction of        (Commission        (I.R.S. Employer
incorporation or organization)         File Number)      Identification No.)




31248 Oak Crest Drive, Westlake Village, CA                    91361
(Address of principal executive offices)                    (Zip code)



                                  818-706-5100
                                  ------------
              (Registrant's telephone number, including area code)




                                       N/A
                                       ----
              (Former name, former address and former fiscal year,
                         if changed since last report.)

<PAGE>

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS.

(c)      Exhibits.

         Exhibit Number             Description of Exhibit
         99.1                       Press release issued July 28, 2004.


ITEM 12.  RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

     On July 28, 2004, K-Swiss Inc. (the "Company") issued a press release
announcing its results of operations and financial condition for the three and
six months ended June 30, 2004.

     A copy of the press release is attached hereto as Exhibit 99.1 and is
incorporated herein by reference.

     The information in this Current Report on Form 8-K, including Exhibit 99.1
hereto, is being furnished under Item 12 "Results of Operations and Financial
Condition." Such information shall not be deemed "filed" for purposes of Section
18 of the Securities Exchange Act of 1934, as amended, nor shall it be deemed
incorporated by reference in any filing, registration statement or other
document under the Securities Act of 1933, as amended.


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<PAGE>


                                   SIGNATURES


     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.

                                    K-Swiss Inc.


Date: July 28, 2004                 By: /s/ GEORGE POWLICK
                                    ----------------------------------------
                                        George Powlick,
                                        Vice President Finance and
                                        Chief Financial Officer and Director



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<PAGE>

                                  EXHIBIT INDEX


Exhibit                    Description
-------                    -----------
99.1                       Press Release dated July 28, 2004.



                                       4

