EXHIBIT 23.1

                          INDEPENDENT AUDITORS' CONSENT

The Board of Directors
Deckers Outdoor Corporation:

We consent to the incorporation by reference in the registration statement (No.
333-82538) on Form S-8 of Deckers Outdoor Corporation of our report dated
February 26, 2004, with respect to the consolidated balance sheets of Deckers
Outdoor Corporation and subsidiaries as of December 31, 2003 and 2002, and the
related consolidated statements of operations, stockholders' equity and
comprehensive income (loss), and cash flows for each of the years in the
three-year period ended December 31, 2003, and the related financial statement
schedule, which report appears in the December 31, 2003 annual report on Form
10-K of Deckers Outdoor Corporation. Our report refers to the adoption of
Statement of Financial Accounting Standards No. 142, Goodwill and Other
Intangible Assets, on January 1, 2002.


                                        /s/ KPMG LLP

Los Angeles, California
March 18, 2004