-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 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
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-03-24</periodOfReport>

    <issuer>
        <issuerCik>0000892147</issuerCik>
        <issuerName>ACTION PERFORMANCE COMPANIES INC</issuerName>
        <issuerTradingSymbol>ATN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001220867</rptOwnerCik>
            <rptOwnerName>MATTHEWS ROBERT L</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>3988 EAST PARADISE VIEW DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>PARADISE VALLEY</rptOwnerCity>
            <rptOwnerState>AZ</rptOwnerState>
            <rptOwnerZipCode>85253</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable></nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Director Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>13.46</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2005-03-24</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>8000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <value>2005-03-24</value>
            </exerciseDate>
            <expirationDate>
                <value>2015-03-24</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>8000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>8000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <ownerSignature>
        <signatureName>/s/ DAVID M RIDDIFORD AS ATTORNEY IN FACT FOR ROBERT L MATTHEWS</signatureName>
        <signatureDate>2005-04-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>poa_matthews.txt
<DESCRIPTION>POWER OF ATTORNEY
<TEXT>
EXHIBIT 24

LIMITED POWER OF ATTORNEY FOR
SECTION 16 REPORTING OBLIGATIONS


     Know all by these presents, that the undersigned's hereby
makes, constitutes and appoints each of David M. Riddiford,
Stephanie A. Caldwell, Keith P. Schwebel, and P.J. Flesher as the
undersigned's true and lawful attorney-in-fact, with full power
and authority as hereinafter described on behalf of and in the
name, place and stead of the undersigned to:

(1) prepare, execute, acknowledge, deliver and file Forms 3, 4,
and 5 (including any amendments thereto) with respect to the
securities of Action Performance Companies, Inc., an Arizona
corporation (the "Company"), with the United States Securities and
Exchange Commission, any national securities exchanges and the
Company, as considered necessary or advisable under Section 16(a)
of the Securities Exchange Act of 1934 and the rules and
regulations promulgated thereunder, as amended from time to time
(the "Exchange Act").

(2) seek or obtain, as the undersigned's representative and on the
undersigned's behalf, information on transactions in the Company's
securities from any third party, including brokers, employee
benefit plan administrators and trustees, and the undersigned
hereby authorizes any such person to release any such information
to the undersigned and approves and ratifies any such release of
information; and

(3) perform any and all other acts which in the discretion of such
attorney-in-fact are necessary or desirable for and on behalf of
the undersigned in connection with the foregoing.

The undersigned acknowledges that:

(1) this Power of Attorney authorizes, but does not require, such
attorney-in-fact to act in their discretion on information
provided to such attorney-in-fact without independent verification
of such information;

(2) any documents prepared and/or executed by such attorney-in-
fact on behalf of the undersigned pursuant to this Power of
Attorney will be in such form and will contain such information
and disclosure as such attorney-in-fact, in his or her discretion,
deems necessary or desirable;

(3) neither the Company nor such attorney-in-fact assumes (i) any
liability for the undersigned's responsibility to comply with the
requirement of the Exchange Act, (ii) any liability of the
undersigned for any failure to comply with such requirements, or
(iii) any obligation or liability of the undersigned for profit
disgorgement under Section 16(b) of the Exchange Act; and

(4) this Power of Attorney does not relieve the undersigned from
responsibility for compliance with the undersigned's obligations
under the Exchange Act, including without limitation the reporting
requirements under Section 16 of the Exchange Act.

      The undersigned hereby gives and grants the foregoing
attorney-in-fact full power and authority to do and perform all
and every act and thing whatsoever requisite, necessary or
appropriate to be done in and about the foregoing matters as fully
to all intents and purposes as the undersigned might or could do
if present, hereby ratifying all that such attorney-in-fact of,
for and on behalf of the undersigned, shall lawfully do or cause
to be done by virtue of this Limited Power of Attorney.

      This Power of Attorney shall remain in full force and effect
until revoked by the undersigned in a signed writing delivered to
such attorney-in-fact.

      IN WITNESS WHEREOF, the undersigned has caused this Power of
Attorney to be executed as of this 12th day of November, 2004.


                              /s/ Robert L. Matthews
                              ______________________________
                                            Signature


                              Robert L. Matthews
                              ______________________________
                                            Print Name
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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