Unassociated Document

We have issued our report dated March 21, 2012, with respect to the consolidated financial statements included in the Annual Report of Heelys, Inc. on Form 10-K for the year ended December 31, 2011. We hereby consent to the incorporation by reference of said report in the Registration Statements of Heelys, Inc. on Forms S-8 (File No. 333-139476, effective December 19, 2006, and File No. 333-152929, effective August 11, 2008, and File No. 333-167042, effective May 24, 2010).