<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2004-01-05</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000006720</issuerCik>
        <issuerName>K2 INC</issuerName>
        <issuerTradingSymbol>KTO</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001200122</rptOwnerCik>
            <rptOwnerName>GOLDRESS JERRY E</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>114 ROBERT AVE.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>INCLINE VILLAGE</rptOwnerCity>
            <rptOwnerState>NV</rptOwnerState>
            <rptOwnerZipCode>89450</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>1</isDirector>
			<isOfficer>0</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeHolding>
			<securityTitle>
				<value>Common Stock, $1 par</value>
			</securityTitle>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>1500</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeHolding>
	</nonDerivativeTable>
	<derivativeTable>
		<derivativeTransaction>
			<securityTitle>
				<value>Employee Stock Option (right to buy) $15.34</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>15.3400</value>
			</conversionOrExercisePrice>
			<transactionDate>
				<value>2004-01-05</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>A</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>5000</value>
				</transactionShares>
				<transactionPricePerShare>
					<value>0</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>A</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<exerciseDate>
				<value>2004-01-06</value>
			</exerciseDate>
			<expirationDate>
				<value>2004-01-05</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>5000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>5000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeTransaction>
		<derivativeHolding>
			<securityTitle>
				<value>Stock Option (Right to Buy) $10.06 (d)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>10.0600</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2003-01-23</value>
			</exerciseDate>
			<expirationDate>
				<value>2013-01-23</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>5000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>5000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Stock Option (Right to Buy) $10.625 (d)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>10.6250</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2000-01-04</value>
			</exerciseDate>
			<expirationDate>
				<value>1999-01-04</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>500</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>500</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Stock Option (Right to Buy) $21.50 (d)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>21.5000</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>1999-01-02</value>
			</exerciseDate>
			<expirationDate>
				<value>2008-01-02</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>500</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>500</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Stock Option (Right to Buy) $29.875 (d)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>29.8750</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>1998-01-02</value>
			</exerciseDate>
			<expirationDate>
				<value>2007-01-02</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>1000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>1000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Stock Option (Right to Buy) $7.125 (d)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>7.1250</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2000-01-04</value>
			</exerciseDate>
			<expirationDate>
				<value>2011-01-04</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>10000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>10000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Stock Option (Right to Buy) $7.30 (d)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>7.3000</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2002-01-02</value>
			</exerciseDate>
			<expirationDate>
				<value>2012-01-02</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>5000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>5000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
		<derivativeHolding>
			<securityTitle>
				<value>Stock Option (Right to Buy) $7.75 (d)</value>
			</securityTitle>
			<conversionOrExercisePrice>
				<value>7.7500</value>
			</conversionOrExercisePrice>
			<exerciseDate>
				<value>2001-01-05</value>
			</exerciseDate>
			<expirationDate>
				<value>2011-01-05</value>
			</expirationDate>
			<underlyingSecurity>
				<underlyingSecurityTitle>
					<value>Common Stock, $1 par</value>
				</underlyingSecurityTitle>
				<underlyingSecurityShares>
					<value>5000</value>
				</underlyingSecurityShares>
			</underlyingSecurity>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>5000</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</derivativeHolding>
	</derivativeTable>
	<footnotes>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: Diana C. Crawford</signatureName>
		<signatureDate>2004-01-07</signatureDate>
	</ownerSignature>
	<ownerSignature>
		<signatureName>By: Diana C. Crawford</signatureName>
		<signatureDate>2004-01-07</signatureDate>
	</ownerSignature>
</ownershipDocument>

