UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(D) OF THE
                         SECURITIES EXCHANGE ACT OF 1934




         Date of Report (Date of earliest event reported): July 27, 2006

                               STEVEN MADDEN, LTD.
             (Exact name of registrant as specified in its charter)


          Delaware                       000-23702                13-3588231
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 (State or other jurisdiction      (Registration Number)        (IRS Employer
      of incorporation)                                      Identification No.)

      52-16 Barnett Avenue, Long Island City, New York            11104
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         (Address of principal executive offices)              (Zip Code)

       Registrant's telephone number, including area code: (718) 446-1800


         --------------------------------------------------------------
         (Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:

[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
    230.425)

[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
    240.14a-12)

[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
    Act (17 CFR 240.14d-2(b))

[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange
    Act (17 CFR 240.13e-4(c))


ITEM 2.02.        RESULTS OF OPERATIONS AND FINANCIAL CONDITION.

On July 27, 2006, Steven Madden, Ltd. (the "Company") issued a press release
announcing its financial results for the quarter ended June 30, 2006. A copy of
the Company's press release announcing these financial results is attached as
Exhibit 99.1 hereto, and is incorporated by reference into this report.


The information included in this Current Report on Form 8-K (including Exhibit
99.1 hereto) that is furnished pursuant to this Item 2.02 shall not be deemed to
be "filed" for the purposes of Section 18 of the Securities Exchange Act of
1934, as amended, or otherwise subject to the liabilities of that Section or
Sections 11 and 12(a) (2) of the Securities Act of 1933, as amended. The
information contained herein and in the accompanying exhibit shall not be
incorporated by reference into any filing of the Company, whether made before or
after the date hereof, regardless of any general incorporation language in such
filing, unless expressly incorporated by specific reference into such filing.


ITEM 9.01         FINANCIAL STATEMENTS AND EXHIBITS.


(c)      Exhibits

         99.1     Press Release, dated July 27, 2006, regarding the Company's
                  announcement of its financial results for the quarter ended
                  June 30, 2006.


                                    SIGNATURE

         Pursuant to the requirements of the Securities Exchange Act of 1934,
Steven Madden, Ltd. has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.


                                           STEVEN MADDEN, LTD.


                                           By: /s/ JAMIESON A. KARSON
                                               --------------------------------
                                               Name:    Jamieson A. Karson
                                               Title:   Chief Executive Officer

Date:  July 27, 2006


                                  EXHIBIT INDEX


DOC. NO.          DOCUMENT DESCRIPTION

Exhibit 99.1      Press Release, dated July 27, 2006, regarding the Company's
                  announcement of its financial results for the quarter ended
                  June 30, 2006.