Deckers announced that based on the continued strong demand for its UGG product line, improved deliveries from its factories and solid retail sell-through, it now expects to exceed the high-end of both its previously announced sales guidance range of $55 to $60 million and its earnings per share guidance range of $0.47 to $0.51 for the fourth quarter of fiscal 2004.

Further detail is expected to be presented at the 7th Annual ICR XChange Conference at the La Costa Resort & Spa in Carlsbad, CA.