-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 RuvSBorPbUUXE/fXK9a2iGYC2/CpLcyz6KhKjghlHuDhn0XcGOflmQ7aFSWGaI8k
 rarthuhaqqOmKoWys6cD9Q==

<SEC-DOCUMENT>0001209191-05-019173.txt : 20050404
<SEC-HEADER>0001209191-05-019173.hdr.sgml : 20050404
<ACCEPTANCE-DATETIME>20050404201109
ACCESSION NUMBER:		0001209191-05-019173
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050324
FILED AS OF DATE:		20050404
DATE AS OF CHANGE:		20050404

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ACTION PERFORMANCE COMPANIES INC
		CENTRAL INDEX KEY:			0000892147
		STANDARD INDUSTRIAL CLASSIFICATION:	WHOLESALE-MISC DURABLE GOODS [5090]
		IRS NUMBER:				860704792
		STATE OF INCORPORATION:			AZ
		FISCAL YEAR END:			0930

	BUSINESS ADDRESS:	
		STREET 1:		1480 SOUTH HOHOKAM DRIVE
		CITY:			TEMPE
		STATE:			AZ
		ZIP:			85281
		BUSINESS PHONE:		6023373700

	MAIL ADDRESS:	
		STREET 1:		1480 SOUTH HOHOKAM DRIVE
		CITY:			TEMPE
		STATE:			AZ
		ZIP:			85281

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			MATTHEWS ROBERT L
		CENTRAL INDEX KEY:			0001220867

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-11866
		FILM NUMBER:		05731998

	BUSINESS ADDRESS:	
		BUSINESS PHONE:		6024680029

	MAIL ADDRESS:	
		STREET 1:		3988 EAST PARADISE VIEW DRIVE
		CITY:			PARADISE VALLEY
		STATE:			AZ
		ZIP:			85253
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bpx70267_bpx7rlm4.xml
<DESCRIPTION>MAIN DOCUMENT DESCRIPTION
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poa_matthews.txt
<DESCRIPTION>POWER OF ATTORNEY
</DOCUMENT>
</SUBMISSION>